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,

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

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.

Thank you for your answer. I have a few more questions.:)

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Originally Posted by MukatA

In your case this income is not subject to SE tax at 15.3%.

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So, I don't have to pay tax for the income from 1099-MISC because I am a non resident?

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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.

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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,

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.