19099-NEC - self employed or sporadic activity

Forum|Forum|1 year ago
March 11, 2025
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My son received a 1099-NEC from a high school where he acted as a tech during their marching band season, about 3 months. Does this make him self-employed or would this be considered a sporadic activity? He's not employed by the school but I guess is more of a freelancer, asked by the school to help out. Thank you!

ThomasM125

Because of the length of time of the project and the fact the he was providing services it is possible the IRS would consider the income self-employment income. The only way he could have it be considered "other" income would be if he didn't do the same work in the previous or future years, it wasn't related to his normal job and he didn't have a profit motive for doing the work.

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mindy110463Author

Thank you, Thomas! He has done this type of work a couple of times before but it was never reported on a 1099-NEC before. His full time job is as a music teacher, so I guess it is related to his regular job. Does that sound correct? I appreciate your assistance.

Vanessa A

Yes, that sounds correct. Even though he did not get a 1099-NEC in previous years, it does not change that he did do the work. It would be considered a sideline job and subject to self-employment taxes.

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