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

Jan 20, 2013 2 Replies

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."


You hired and paid a nonemployee to provide a service. Namely, instruct a class. That goes in Box 7.

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

Join the Discussion

Have something to add? Share your thoughts — no account required.

Didn't find your answer?

Ask the community — no account required