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My situation involves an honorarium for a lecture, given on a one time basis by a taxpayer with full time employment unrelated to lecturing. Under Rev. rule 77-356 it seems clear that this is not self employment income. IAW the instructions of Box 7 of form 1099-misc, on which the payer reported the honorarium, I called the IRS at their help line, and the IRS rep said to report the honorarium on line 21, other income, and to append a note explaining the situation to the return. She said that the note would protect me from a negligence penalty in case the IRS disagreed with me.
In paragraph 32,588.205 of CCH-Standard Federal Tax Reports, various fact situations are reported and it appears that it is very rare for income not to be self employment income.
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