I worked as a poll inspector for the Board Of Election. I received a 1099-MISC. Where do I place the amount on my 1040 form

1099-misc income: You are self employed or independent contractor. You must file your tax return if yourself employed income is $400 or more. 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. This income is subject to SE tax at 15.3% (this is shown on line 57 of Form 1040). Your U.S. Tax Return: Tax Filing by Self Employed Sole Proprietor or Independent Contractor

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Originally Posted by MukatA

1099-misc income: You are self employed or independent contractor. You must file your tax return if your self employed income is $400 or more. 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. This income is subject to SE tax at 15.3% (this is shown on line 57 of Form 1040). Your U.S. Tax Return: Tax Filing by Self Employed Sole Proprietor or Independent Contractor

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That's really odd. I worked for the City. Not self employed or an independent contractor... nor do I or thousands of others like me, have an EIN number. We are trained by the city, to work 1, 2 and very rare 3 days per year for primary and election days... now I see we are being taxed more than double for working 16 hour days with a smile. :mad:
Thank you for your reply... I so appreciate it.

Yes, it may appear odd to you but this is how IRS expects you to report 1099-misc income.

With 1099-misc you will end up paying about 7.2% more taxes as compared to W-2 employee. The benefit is that if you have job related expenses, you can deduct it only as itemized deduction subject to 2% AGI limit.