Form 1099-MISC box 7 question

[corsaa]

What is the name of your state? New York

Hi. I worked for a company for a two week trial period in 2007 after responding to a job advertisement, but at the end of the trial period they did not offer me the job. They paid me $461.52 for the work I did and did not withhold any income tax. However, instead of sending me a W-2, they sent me a 1099-MISC form, with $461.52 entered in box 7 (Nonemployee compensation). Does anyone know where on form 1040, or on which Schedule, I should report this income? Should they even have sent me form 1099-MISC, because I thought that they are only meant to report payments of $600 or more in box 7?

Thanks for any advice you can give me.

[FlyingRon]

You need to fill out schedule C or C-EZ. Don't forget to claim any expenses that may have been included in that amount.

You're on the hairy edge here, if your income from this is over $400, you also need to file Sched SE.

[corsaa]

Originally Posted by FlyingRon

You need to fill out schedule C or C-EZ. Don't forget to claim any expenses that may have been included in that amount.

You're on the hairy edge here, if your income from this is over $400, you also need to file Sched SE.

Thanks for the advice.

[corsaa]

So on Schedule C or C-EZ, am I basically going to have to pretend that I was the proprietor of a make-believe business, even though I don't own any business? Would the 'business address' be the address of the employer where I had the trial period, or my own home address? Also, would I be able to claim the miles I drove to and from their office each day during the trial period as car and truck travel expenses?

Sorry for all the additional questions. It's just a bit confusing since as far as I was concerned, I was acting like a normal employee for two weeks, and was expecting to receive a W-2, not a 1099-MISC.

[FlyingRon]

You don't have a make believe business as you got some non-make believe money.

Use your own address.

The travel deduction would depend on the specifics. But going from your residence to a local job site does not generally have a deduction.

[LdiJ]

Originally Posted by corsaa

So on Schedule C or C-EZ, am I basically going to have to pretend that I was the proprietor of a make-believe business, even though I don't own any business? Would the 'business address' be the address of the employer where I had the trial period, or my own home address? Also, would I be able to claim the miles I drove to and from their office each day during the trial period as car and truck travel expenses?

Sorry for all the additional questions. It's just a bit confusing since as far as I was concerned, I was acting like a normal employee for two weeks, and was expecting to receive a W-2, not a 1099-MISC.

Yes, you have to treat yourself as a business
You use your home address
No you cannot claim your commuting expenses

Yes, I know it stinks, but as long as people are willing to take jobs from companies who do this, those companies are going to keep doing it.