EIC for Clinical Research?

[TaxTime829]

So the client brings in a 1099-Misc for over $7K by doing drug testing on himself.
The 1099-Misc shows the income in box 3 (Other Income).
He says he has been doing this for the last 5 years and considers it his business.
Can he claim EIC with this income showing it as a business?
I checked the IRS definition of a business... Activity for income + taxpayer involvement with regularity.
It seems to fit... He is definitely doing it for income over the last 5 years.
Has anyone used such income for EIC?

[Bees Knees]

Since it is box 3 rather than box 7 of the 1099-MISC, has the income for the past 5 years been reported as being subject to SE tax?

If not, no EIC.

[JohnH]

From Form 1099-Misc instructions:


--> Other items required to be reported in box 3 include the following.
1. Payments as explained earlier under Deceased
employee's wages.
2. Payments as explained earlier under Indian gaming
profits, payments to tribal members.
3. A payment or series of payments made to
individuals for participating in a medical research study or
studies.
4. ... <--