Does a car salesman who is an employee have to pay SE tax on his 1099 Misc. income listed under other income

[gpguidry]

Car salesman who gets a w-2 also got a 1099 misc. with an amount in box 3.

Does he need to pay SE tax on this or can it be reported under other income on line 7a?

IRS ruling?

[qbteachmt]

Who is the payer name on the 1099? What is the reason for the payout? Example:

Prize from the Automobile factory or some honest competition? Box 3 is fine, and that is Other Income.

Or, Bonus from the employer? Box 3 is an error; it should be on the W2 and should have been run through as payroll.

[abctax55]

You can find your own IRS ruling.... but a good place to start searching would be for "spiffs"