Which box of form 1099-Misc should report payments of $3,600 to a partner's wife for maintaining an office for the partnership and for incidental expenses (e.g. office space, internet connection, printing supplies, postage, etc.). Don't think the payments should be subject to self-employment taxes (box 7).
-
-
If the items such as office supplies were a reimbursement for receipts she presented to partnership, they should not be on 1099.
As you described it, sounds like Box 1 Rents.
However, if she is processing paperwork for the partnership, and not receiving compensation elsewhere, it would be Box 7.Last edited by kathyc2; 01-04-2018, 11:27 AM.
Comment