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The key points discussed in the tutorial are as follows: If you receive a 1099 Miscellaneous form that is not self-employment income, have the payer reissue the form and put the amount in box three as other income. Income in box seven is subject to self-employment taxes and should be reported on Schedule C. Occasional income that is not intended for profit is not considered self-employment income, including unearned income like prizes and awards. Non self-employment income should be reported on line eight of Schedule one as other income, only subject to regular tax.
