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June 3, 2019
Question

Is there a definition for "regular and continuous" for self-employment?

  • June 3, 2019
  • 1 reply
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My wife received a 1099 MISC ($3000) for 130 hours of administrative work she did from home for a former employer. I'm trying to understand whether this is self-employment income as that definition says that activity is "regular and continuous."  Is there a specific definition for regular and continuous?  If not, can anyone advise on their opinion for my specific situation?  Thanks

1 reply

Employee
June 3, 2019

Regular and continuous means it wasn't just a one time deal and she intended to make money regularly doing it.

 It sounds like she did it on a regular basis (if she worked 130 hours) and continuous basis since it wasn't just a one time deal. 


See link for examples

https://www.journalofaccountancy.com/issues/2009/jul/20091639.html

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