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rahrahrah
Mar 11, 2010, 11:24 PM
I was given a 1099 MISC for non employee compensation and I am a non-resident on F-1 visa. Which form should I include this income under? I also received other income with a W-2 form. Should I add the income from 1099 MISC to the income from W-2 and file them together in the 1040NR EZ form?

Thanks,

MukatA
Mar 11, 2010, 11:30 PM
1099-misc (nonemployee compensation) income: You will report your income and business related expenses on schedule C or C-EZ (Form 1040). Then you put net income (or loss) on line 12 of Form 1040. In your case this income is not subject to SE tax at 15.3%. Your U.S. Tax Return: Tax Filing by Self Employed Sole Proprietor or Independent Contractor (http://taxipay.blogspot.com/2008/04/tax-filing-by-self-employed-sole.html)

If you do not have any 1099-misc related expenses, you may report this income as "Other Income" on your non-resident tax return. But normally IRS expects you to do schedule C or C-Ez.

rahrahrah
Mar 12, 2010, 12:07 AM
Thank you for your answer. I have a few more questions.:)

In your case this income is not subject to SE tax at 15.3%. So, I don't have to pay tax for the income from 1099-MISC because I am a non resident?

If you do not have any 1099-misc related expenses, you may report this income as "Other Income" on your non-resident tax return. But normally IRS expects you to do schedule C or C-Ez.Does that mean I can just include a schedule C with my 1040NR-EZ without mentioning that income on 1040NR-EZ? I don't think there is a field for "other income" on 1040NR-EZ.

Thanks,

MukatA
Mar 12, 2010, 05:54 AM
You do pay tax on 1099-misc income. You do not pay SS tax and Medicare tax on 1099-misc.
You must file Form 1040NR; you can not file 1040NR-EZ.