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Mark Free Tax advises if you receive a 1099 miscellaneous form for income that is not self-employment related, have the payer reissue it with the amount in box three as other income, not box seven. The IRS expects box seven income to be reported on Schedule C for self-employment taxes. Occasional income not for profit is not considered self-employment income, including prizes, awards, and other unearned income. Non-self-employment income goes on line eight of Schedule one for regular tax reporting.
