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Hi gang,
If some worked for an individual and was paid outside of payroll for a short while, and received a 1099-MISC for that small amount, and then they switched to payroll and got a W2 from that person, is there anywhere they can report the 1099-MISC income besides Schedule C? They are not truly self-employed, and will not be the following year. Just for $840 worth of time before the employer put them on a payroll system.
Also, they do NOT have ANY expenses to claim against the $840.

So for this very brief time period, and very small amount, it's a bummer but it seems to me they have to do a Sch C. But I thought I'd check here for her first.

Thanks,
RB
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If some worked for an individual and was paid outside of payroll for a short while, and received a 1099-MISC for that small amount, and then they switched to payroll and got a W2 from that person, is there anywhere they can report the 1099-MISC income besides Schedule C?

What else changed at the time of the transfer to treatment as an employee? If nothing did, it seems the worker should have been treated as an employee from the beginning. In that case there are two "correct" options:

1. Get the employer to withdraw the 1099 and issue a corrected W-2.
2. Report the payment on Form 8919.

If the worker was properly treated as an independent contractor there's no alternative to Schedule C (other than Schedule C-EZ). This is also the "incorrect" option for the earlier scenario.

Phil
Rule Your Retirement Home Fool
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Thanks Phil!
RB
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