How can I report 1099-NEC income properly as survivor income, not subject to self-employment taxes? My mother received insurance commissions earned by my late father.

Forum|Forum|11 months ago
April 9, 2025
1 reply
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My father passed away in 2014. My mother has been receiving his commissions since then as his survivor. CPA I hired for 2023 tax return advised income earned by someone else is not subject to self-employment tax by the survivor.

AmyC

It is not business income so let's go through the steps. Online and desktop have a little difference but this should get you through either one.

Open your return to the federal income section
Select income from Form 1099-NEC
Enter the information from your form
Continue
Describe the reason
Continue
Does one of these uncommon situations apply?
Select not earned, sporadic, hobby - the screenshots different -
- online, select hobby
- desktop chooses sporadic
Continue
See the NEC summary
Done

I am very sorry for your loss.