Sorry. But this time you are totally wrong. 
you need to do more research before posting!


I finished my research and look to many examples and yes. If you get a bonus one time a year does not make you a self contractor. I am not going to argue with you. But if you are one of those preparer who see a 1099-Nec and just prepare an schedule C without further questioning. You are hurting your clients. And I think there is nothing else to discuss. I already got my answer.

examples of reporting 1099-Nec as other income as follow:

-A corporate officer received a fee for negotiating an isolate sale of all the company’s stock. He did not regularly hold himself available to the public for negotiations( revenue ruling 58-112)

-A man participated in a clinical drug study for which he was paid a lump sum. His intent was to receive treatment for asthma (private letter ruling 9106004)

An assistant Professor go author a book without any obligation to later work on revisions. The fact that she did revise the textbook five years later did not matter( Langford v.  Comissioner, Tc memo 1988-300

 

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