Misc Income-Subject to Social Security?

[Kram BergGold]

Disagree

If the work is not in line with his normal occupation and the time span the work occured over is brief then you can argue that it is not subject to SE tax. There is a court case on this. You list the income on Schedule C and then back it off with an explantion to line 21.
The explanation shoul dtouch on out of his normal occupation and temporary.
If this person has no regular occupation or many occupations then I don't believe you can make this arguement and it is SE taxable

[RitaB]

My contention

Had client bring in a 1099-Misc. I know this would be income to him but could it be listed as an odd job, as it is not recurring, resulting in no self-employment tax to pay? What kind of explanation does the IRS accept in order to explain this income and not being subject to the self-employment tax?

My contention is that if the guy worked, it's subject to SS/MC.

If he had worked as an employee for two days and quit, he would not be getting a refund of SS/MC taxes withheld.

I do realize, you did not ask for my OPINION.

Suspect you could enter the 1099-Misc Box 7 amount as gross on Sch C and deduct an expense on back of Sch C called "Correctly reported on Form 1040, line 21" if this truly is other income. I think it would be wrong to do so in this case, however.

[zeros]

Had client bring in a 1099-Misc. I know this would be income to him but could it be listed as an odd job, as it is not recurring, resulting in no self-employment tax to pay? What kind of explanation does the IRS accept in order to explain this income and not being subject to the self-employment tax?