Dodgerfan
Level 3
01-19-2025
07:39 PM
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Thank you for your response. Is there any authoritative support for your answer? The IRS thinks that if you receive a 1099-NEC with an amount in box 1 it is self-employment income subject to self-employment tax. The instructions for form 1099-NEC indicate that other income not subject to self-employment tax should be reported in box 3 of Form 1099-MISC.
Everything I have read seems to state that an honorarium requires reporting on Form 1099-NEC.