[xixixihahaha]

If a student in OPF has a full-time job, can he/she accept honorarium from another employer as nonemployee compensation? If can, how to file the tax return for this income? Thanks!

[MukatA]

1099-misc (nonemployee compensation) income: You will report your income and job related expenses on schedule C or C-EZ (Form 1040). Then you put net income (or loss) on line 12 of Form 1040. Your U.S. Tax Return: Tax Filing by Self Employed Sole Proprietor or Independent Contractor

[xixixihahaha]

Thanks for the quick answer. In 2009 before Nov I was in OPT, did 3 review tasks for a funding agency. I received the honorariums for the first two tasks before my OPT expired and also received the corresponding 1099-MIsc forms. In early of 2010 I received the honorarium check for my third review task after my OPF became expired . I am in H1B after Nov 2009. But I did not receive the corresponding 1099-Misc form yet for the third honorarium.

My question is: should I include the third honorarium in my 2009 tax filing? Or should I wait until 2010? Or will there be any problem for waiting to 2010 as it is not allowed to receive honorarium when in H1b. But I did the review work when I was in OPT.

[MukatA]

Even if you do not get 1099-misc, you must report all your income. The 1099-misc income received during H1-B period is subject to SE tax at 15.3% even it was for OPT period.