1099-MISC for teacher training

[garrettkaste]

My wife is a high school teacher and as part of her job she participated in a training hosted by a university, for which she received a 1099-MISC for $840. I entered as a 1099-MISC income, and selected "Yes, it involved work like wife's main job or it was wife's main job". Was this correct?

Turbotax also started a Schedule C for this, but did not fill in much of the information, and now there are 11 "errors" that need to be fixed. In this situation is she really considered to be self employed? How should I fill this form out?

[ColeenD3]

No, you can answer it wasn't like her main job. She wasn't teaching, she was attending a training session. 

[garrettkaste]

Thank you.

She still is considered self employed and needs to file the Schedule C, correct?

Also for further clarification, part of the $840 was to pay her for her time to attend the class, and part of it was to cover expenses such as mileage. 

[ColeenD3]

No, she is not self-employed for this income. She is not working to earn money but is taking a required course and being reimbursed.

You can enter this as other income. 

To enter a 1099-MISC for miscellaneous income in TurboTax:

1. Open or continue your return
2. Search for 1099-misc and select the Jump-to link

1. Answer Yes to Did you get a 1099-MISC?
   • If you already entered a 1099-MISC, you'll be on the 1099-MISC Summary screen, in which case you'll select Add Another 1099-MISC
   • If you need to edit or delete a previously entered 1099-MISC, select the appropriate button

To exclude it as business income, say NO to the questions regarding the intent to earn money and that it involved work like your main job.

[garrettkaste]

Thank you!

[Hal_Al]

To exclude it as business income, say NO to the questions regarding the intent to earn money and that it involved work like your main job. 

Also answer that she got it in 2021 only, even she got or expects to get it again.