I have a client who received a 1099-NEC reporting income for running a 6-month after-school program.  His wife also received a 1099-NEC from her employer for duties performed outside her normal employment responsibilities, but she also receives a W-2 for the bulk of her income from the same employer who issued the 1099-NEC.

In my opinion, both of these situations check all the boxes requiring the income to be reported on Schedule C and therefore subject to SE tax.  Naturally, the client is pushing back.

Any opinions will be appreciated.

Thanks!