2013-02-07

fox: technical difficulties: please stand by. (technical difficulties)
2013-02-07 01:57 pm

technical difficulties

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?