TaxGuyBill
Level 15
02-15-2021
09:44 PM
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It has been a while since I looked into it, but money paid to the surrogate is almost definitely taxable.
Whether or not it is a "business" on Schedule C and subject to SE tax or not is the bigger question. I suspect that if it is just a one-time thing, it would usually be "other income" (not subject to SE tax).