Non-wage tip income?

[Catherine]

How does one report tip income NOT from employment?  Taxpayer was in hairdressing school.  School runs a "clinic" where the public can get super-cheap services from students.  Some of those clients tipped the student -- but the student was NOT employed by the school.  Nor was the student eligible to be self-employed (in school to get the license to make that possible).  Form 4137 asks for employer information; does not apply in this case.

Line 21? Something else?

[Jack from Ohio]

How much are we talking about here?

[Gail in Virginia]

Just wondering - if you are not employed, can you receive tips?  If you were self-employed, they would not really be tips, just additional income you earned.  If you work for an employer, you report your tips to your employer to be included on your W-2.  So ir you are not self-employed, and you are not working for someone, is what you receive actually a tip within the definition of the tax code?  Are tips defined somewhere?  I did not see a definition in Pub 531, and did not take the time to look elsewhere.

Of course, even if they are not technically tips, they would still be income since anything not specifically excluded is considered taxable income....

[Catherine]

39 minutes ago, Jack from Ohio said:

How much are we talking about here?

Over the course of a year, roughly $1K.  Maybe.

[Catherine]

36 minutes ago, Gail in Virginia said:

even if they are not technically tips, they would still be income since anything not specifically excluded is considered taxable income

That was my thought - taxable income but not technically "tips" as defined by the IRS.

[FDNY]

Too bad the student let the cat out of the bag because some other students might consider those "tips" a gift contribution for a starving artist.

Student said they were tips so it's income for her.  I would do line 21. 

At least you don't have to worry about this person ever underreporting tips when the real world job is brought to you, unfortunately everyone isn't this honest. 

Let me know when she gets a job, I need a new hairstylist, mine is never on time and her tattoos scare me.