One Person For 2 Sch C?

[Unregistered]

Can one person have 2 Sch C? I have a client that has a $75 on a 1099 as a teacher and
she does Mary Kay too. Can I put her on a Sch C Teacher/Mary Kay (but what code to use?) Thanks.

[Brian EA]

2 Schedule C

Sure enough; one person can have 2 schedule C. Since the amount is so small $75 , why not put it on line 21 as other income. There is no ss tax on $75.If you charge per form price then 2 sch c would not be too bad..

[Unregistered]

Sure enough; one person can have 2 schedule C. Since the amount is so small $75 , why not put it on line 21 as other income. There is no ss tax on $75.If you charge per form price then 2 sch c would not be too bad..

thank you for your help!

[Gretel]

I don't quite agree. If ALL Sch.C's are under $400 then there is no SE tax.

But maybe the teaching was something she normally doesn't do and will not do again. Then it is not subject to SE. If she does both jobs on an ongoing basis then two Sch. C's are required.

[Unregistered]

I don't quite agree. If ALL Sch.C's are under $400 then there is no SE tax.

But maybe the teaching was something she normally doesn't do and will not do again. Then it is not subject to SE. If she does both jobs on an ongoing basis then two Sch. C's are required.

No she doesn't do this all the time. Thank you very much for your help.

[JON]

Each line of business

Instructions basically say a C for each line of business. They do not want the chance of a hobby combined with a business. All Cs are netted to determine SE, actually allSE items no mater where on the return are netted.