technical difficulties

[fox]

So okay: the church where I have this singing gig has supplied me with IRS form 1099-MISC instead of a W-2. Fine. Everything they've paid me (less nothing, because they haven't withheld any taxes) is reported in Box 7, "Nonemployee compensation". Also fine.

I cannot work out where to report this income (slight as it is) on my 1040. The instructions for the 1040 are very firm that nonemployee compensation from form 1099-MISC is not to be reported on Line 21 "Other income", and insist that I refer to the instructions on form 1099-MISC to find out where to report that income - but it sure looks to me like the instructions on form 1099-MISC pertain to the employer, not to the (non-)employee. The whole instruction document seems, that is, to be about when you have to report that you made a payment. I can't figure out where it actually tells me anything about where to report this income.

Any help?

Comments

[mrshamill]

I can ask the Mister when I get home... I think he's got something very similar to that with his little business on the side. Lemme know.

[fox]

It appears that when it says to refer to the instructions on the 1099-misc it doesn't mean to refer to the 1099-misc instructions. That is, the form itself has instructions for the recipient on it, which are not the same as the instructions in the instructions booklet. /o\ I think it's sorted now and I have to do Schedule C. But thanks!

[sonia]

I report 1099 income on Schedule C, Self-Employment Income.

This year I'm going to have to figure out where to report royalty payments!

[montanaharper]

This. You're a self-employed contractor, in the eyes of the IRS. If it's under...$600, I think?...then it shouldn't be a big deal, but if it's more, then you'll have to pay self-employment taxes.

If you're not using tax prep software, you might consider it, because it'll walk you through all the appropriate steps. At least one of the companies (TurboTax, I think) has free online prep and filing if you make under $30k per year.

ETA: I'm not a tax professional, just someone who used to be a self-employed businesswoman. The caveat is that was over a decade ago, so my info is not up to date.

[pocketmouse]

Pretty much still true. My mom always asks me if I want to bother reporting stuff that small. I usually do, because I get enough of it that it adds up, but if it's something more like Fox's situation, then you could get away with not reporting it.