Internship income - 1099-NEC

Forum|Forum|1 year ago
March 25, 2025
1 reply
0 views

Is a 10 week summer internship income reported on 1099-NEC a self-employed business income or a sporadic activity or hobby?

Follow up question: If self employed, does the travel and temporary lodging expense for that period of time qualify as a business expense since 1900+ miles from home residence? There was no other "business" expense.

ThomasM125

It could be either, depending on the circumstances. To not be considered self-employment income, the internship would have to be unrelated to your main job, not have occurred in the previous year and not likely to occur in the next year and for which you did not have a profit motive. For the travel and lodging expenses to be deductible, you would have to be away from your tax home, which would normally be where your main job is. Since you were doing an internship, I assume you don't have a main job in your home town, so in that case you wouldn't be away from your tax home.

You can learn more about travel expenses in this IRS article.

**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"