Received 1099-nec box 1 but not self-employed

[Twin Turbo Z]

We had a construction contractor get a 1099-Misc with his income from them on the "Crop Insurance Proceed" line !! Called and of course they where confused where to put nonemployee compensation. Didn't know about the new 1099nec. But to shove it on Crop Ins. proceeds !!!

[cipparulo12345]

I spoke to him. It's very sporadic work and paid for time lost and for recognition so like you said Other Income is appropriate.

[cipparulo12345]

yes there will be no deduction of "business expenses"

[cipparulo12345]

https://www.irs.gov/faqs/interest-dividends-other-types-of-income/1099-misc-independent-contractors-and-self-employed/1099-misc-independent-contractors-and-self-employed-1

I got it from the above link. It can go either way. The main think I think is if his motive is to make a profit and does it on a regular and continuous basis to determine if it is self-employment income. If not that other income

[Rapid Robert]

Client receive 1099-NEC with a box 1 amoun for $3,800 t but it is clearly not Self-Employment Income. It was a stipend for an elected position as local union treasurer.
Client is a physical therapist and is an employee. Do you think it will generate a notice looking for more tax by the IRS if I put this in Other Income and do not file Schedule C and Self-Employment Tax?

Being "elected" to something other than public government office is irrelevant. I hope that is not what you are referring to "on the IRS web site". (It would help if you provided a link to what you read, to see if you were applying it correctly).

It does not appear to be a trade or business carried on by the recipient, so it does seem appropriate to report it as other income, not subject to SE tax. If there is no attempt to deduct "business expenses" against the income, given the amount it shouldn't be controversial.

Whether anyone thinks it will generate a notice doesn't matter. If a notice is sent, simply respond to it. Fear of a notice should not be a reason to fail to accurately report income and pay tax.

[cipparulo12345]

Actually it says on the IRS Website to report on Line 8 Sch 1 Other Income so it should be okay.

[cipparulo12345]

Client receive 1099-NEC with a box 1 amoun for $3,800 t but it is clearly not Self-Employment Income. It was a stipend for an elected position as local union treasurer.
Client is a physical therapist and is an employee. Do you think it will generate a notice looking for more tax by the IRS if I put this in Other Income and do not file Schedule C and Self-Employment Tax?