409A on a 1099 Misc

[Bjorn]

What line does income on a 1099 Misc box 409A hit on the form 1040?

Is it a schedule C item and if so can it be lumped in with other income?

The payor says it is subject to self employment tax.

Thanks for the experienced person who answers.

Mahalo!

[Bird Legs]

1099 Misc. Box 409A

Did not realize that a Form 1099 Misc. had a box 409A. What description does it have
on it?

[Gretel]

409a

Aloha!

I envy you living on Kauai. Didn't notice before. Visited there 23 years ago. Most beautiful place.

The following link might help you. Since this is deferral income of non-employee compensation it's probably true that it is subject to SE tax. First I thought, what a strange animal. Good luck.

http://www.bakerlaw.com/files/tbl_s47Details%5CFileUpload265%5C361%5Csection%20409%20part%20three.pdf

[Gene V]

409A 1099-MISC box 15b

If the income is in box 15b, then the additional tax goes on line 63 form 1040, See Internal Revenue Code section 409A(a)(1)(B) to figure the tax on this income. Identify as "NQDC" this is per instruction for line 63 form 1040.