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March 25, 2025
Question

I received a 1099-NEC with an amount in box 1 because I was a substitute pianist at a church. What do I select for type of income since I am not a proprietor?

  • March 25, 2025
  • 1 reply
  • 0 views
If I select none of the radio buttons, it prompts a review and says it can't be filed. If I select self-employment income, it prompts a Schedule C listing me as proprietor of the church though I am not.

1 reply

CatinaT1
March 25, 2025

You are a business in the IRS eyes. A 1099-NEC is for Non-Employee Compensation.

 

You do not have to carry on regular full-time business activities to be considered self-employed. This is non-employee compensation. You were contracted to do a job, not employed to do a job.  You will need to file a Schedule C for Business Income and Expenses and pay Self-Employment tax on this income.

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