Healthcare Premiums Self Employment Tax

[JDW]

Retired Taxpayer has supplemental health care through former employer and part of taxpayer's retirement benefits. Also covered is a Qualifying Relative, the Taxpayer received a 1099-Misc, Box 7 for the insurance premiums paid by the former employer for the Qualifying Relative. Feel the 1099-misc amount should be subject to self-employment tax. Any thoughts to the contrary?

Thank you,

John

[Kram BergGold]

Not SE

The 1099 amount should have been entered in box 3. There is no self employment involved here. Either get a corrected 1099 or wash off Schedule C and enter on line 21.