21 yr old, 1099-misc subject to SE tax?

[nwtaxlady]

College student, age 21, had a part time job at Boys & Girls club and received a 1099-misc with $1609 in box 7. He has one W-2 from another employer and is claimed by his parents. The tax preparer last year did not make it subject to SE tax. Is there a reason why?

And then 2nd question, would this qualify for QBI deduction?

[spanel]

Honestly, you will get arguments both both ways. My opinion is this.. If you worked for the money, its on line 7, you pay SE taxes on it. Doesn't matter if it was one time, part time, not normal, etc... You dont get that option when you get a W2 to pay FICA or not... It doesnt matter if you "should" have received a W2 instead of a 1099. I only put it on line 21 if the money was not earned, IE winnings of some sort.

If you put it on a Sch C/CEZ, yes it qualifies.

Chris

[Dude]

Last year is subject to SE tax so last year should be amended. This year same except he qualifies for QBID on schedule C. If he is claimed by his parents he has a smaller deduction.