[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-1486":3},{"rec_id":4,"title":5,"text":6},"1486","What if my income is not self-employment income?","If you received a \u003Ci>Form 1099-NEC\u003C/i> with wages that should've been reported on a \u003Ci>W-2\u003C/i>, enter your \u003Ci>1099-NEC\u003C/i> as instructed. We'll ask you questions to determine the amount of the Medicare and Social Security taxes that should've been collected as an employee. \u003Ca href=\"/freefile2025/answers?faq=8341\">Where do I enter Uncollected Social Security and Medicare Tax on Wages (Form 8919)?\u003C/a>\n\u003Cbr>\u003Cbr>\nIf you have a \u003Ci>1099-NEC\u003C/i> that is not self-employment income subject to self-employment taxes, you need to enter the income in \u003Ci>Box 3\u003C/i> of a \u003Ci>1099-MISC\u003C/i> instead of \u003Ci>Box 1\u003C/i> of the \u003Ci>1099-NEC\u003C/i>. If your income is not self-employment income, you do not need to use \u003Ci>Schedule C\u003C/i> to report business income. Instead, the \u003Ci>1099-MISC\u003C/i> income will go onto \u003Ci>Line 8z\u003C/i> of \u003Ci>Schedule 1\u003C/i> as \u003Ci>Other Income\u003C/i> that is only subject to regular tax and not subject to self-employment taxes.\n\u003Cbr>\u003Cbr>\nHowever, you should have the payer issue a \u003Ci>1099-MISC\u003C/i> to you and have the amount put in \u003Ci>Box 3\u003C/i> of the \u003Ci>1099-MISC\u003C/i> as \u003Ci>Other Income\u003C/i> instead of \u003Ci>Box 1\u003C/i> of the \u003Ci>1099-NEC\u003C/i> as \u003Ci>Nonemployee Compensation\u003C/i>. Otherwise, the IRS will expect you to report the \u003Ci>Box 1\u003C/i> nonemployee compensation on \u003Ci>Schedule C\u003C/i>, \u003Ci>Schedule F\u003C/i>, or \n \u003Ci>Form 4835\u003C/i> and pay self-employment taxes on it.",1777391590487]