I have a 1099-MISC with income ($824) in box 7. 1040 Line 21 says NOT HERE. Schedule C says NOT HERE because it's sporadic. 1040 instructions page 11 say CHECK INSTRUCTIONS ON FORM 1099-MISC.

Since it's sporadic (i.e. a one-time event) I don't owe SE tax on it.

It also includes reimbursement, based on receipt I submitted to payer, for a car rental. I think THAT amount ($130) should NOT be in Box 7 on the 1099-MISC, as it's an expense "accounted to the payor."

So, now what?

Thanks!