qbteachmt
Level 15

"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?"

No. They got paid by their customer. Just because they got paid More, doesn't bypass all the same taxes. It's still part of Gross Revenue for their business(es).

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