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Taxpayer is a college student and has one W-2 for $2500 and one 1099NEC for $1100. She is a dependent on parents return. The 1099 is entered as Other Income so as to not generate SE tax. The standard deduction is calculating as the
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NEC = Non Employee Compensation
So it IS subject to SE tax.
And you need to finish your question
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If you report 1099 income as Other Income on Sched 1, line 8 it is not included in calculation for Standard Deduction
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The instructions to the taxpayer on the back of the 1099-NEC say:
If the amount in this box is SE income, report it on Schedule C or F (Form 1040) if a sole proprietor. . ..
Which indicates to me that sometimes it is not SE income. Especially when you're dealing with college students on work/study grants, fellowships, etc. -- and with a new form that not everyone is sure how to use.
