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1099-Misc Box 3 or Box 7 Which to use for reporting payment made to instructor w

Do I use Box 3 or Box 7 on 1099-Misc to report payment made to an instructor (for more than $600)?

The instructor was giving a class on massage techniques for massage professionals. The instructor is/was not a teacher but another massage expert with superior knowledge, skills, etc.

It seems like it would be Box 3 "Other Income." I think she would have to be in the business of teaching for it to be classified as Box 7 "Non Employee Compensation."

Reply to
Teri - Massage Practitioner
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You hired and paid a nonemployee to provide a service. Namely, instruct a class. That goes in Box 7.

Reply to
Alan

Box 7 because it is subject to SE tax (about 15.3%).

Reply to
removeps-groups

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