What about this scenario that I have with a client. Husband and wife both get 1099-NECs every year working for an apt complex. I file a schedule C for both of them every year. At the end of last year the owner of the apt complex sold the complex and gave each of them a $30K bonus as a parting gift for their years of service and added it to their 1099s. Is there any exception for the Self Employment tax for the $60K bonuses?