I have a 1099-NEC with non-employee compensation, but I don't have a business. Why do I need a Schedule C?
The IRS considers any income reported in Box 1 of the 1099-NEC as self-employment income and looks for it to be reported on the Schedule C (Business Income) or F (Farm Income).
If you received a 1099-NEC but you should've received the income on a W-2, you don't need a Schedule C or F for it. We'll ask you questions to determine the amount of the Medicare and Social Security taxes that should have been collected as an employee.
What if my income is not self-employment income?
Where do I enter uncollected Social Security and Medicare Tax on wages not on a W-2?
If you received a 1099-NEC but you should've received the income on a W-2, you don't need a Schedule C or F for it. We'll ask you questions to determine the amount of the Medicare and Social Security taxes that should have been collected as an employee.
What if my income is not self-employment income?
Where do I enter uncollected Social Security and Medicare Tax on wages not on a W-2?
