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February 14, 2024
Question

CT Essential Workers Hero Pay 1099

  • February 14, 2024
  • 1 reply
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I received a 1099 form for the $750 I received from CT Essential Workers Hero Pay Fund. This was a result of not being able to work from home during COVID pandemic. Seeing that I received a 1099 form from the state, am I entitled to claim write offs? Especially for expenses related to my job which I normally receive a W-2 for?

    1 reply

    PatriciaV
    February 14, 2024

    Under the Tax Cuts and Jobs Act, the itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025. For this reason, you won't be able to claim any expenses related to the payment you received.

    As you enter Form 1099, look for a page that asks about uncommon situations. You should be able to choose one option that will report this as Other Income rather than self-employment. If you received Form 1099-NEC, the choice will be: This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby.

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