Med Student 1099-MISC

[GraceNY]

Med Student received 1099-MISC reporting $3,000 in box 3 (Other Income).

Med Student traveled to Uganda to perfrom medical care/services. This amount was to help offset cost of air fare and lodging. PAYER = University where he is studying.

I'm thinking F-1040, line 21, other income. NOT subject to S/E Tax.

What say you?

Grace

[imjulier]

How about Sch C with reporting his expenses which should offset the income and therefore no SE tax.

Julie

[kcjenkins]

I agree, Line 21, no SE tax issues here. He can not take his expenses, unless that was what the payment was for. In which case you could deduct them against the income, and I would do that on line 21 also.

[OldJack]

It seems to me that he was working for the University as a trained medical person in a field of his profession and this would be a Sch-C with income and expenses.