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Form 1099 MISC
(For Tax Year 2013)

Some students have received income reported by employers on a Form 1099 MISC. This sometimes happens when a student is treated by an employer as an independent contractor rather than as an employee. In fact, a form 1099 MISC is not an appropriate form for those who are non-residents for tax purposes. Such income should be reported on form 1042-S. But, If you have been issued a Form 1099 MISC and an amount appears in box 7 of that form, you will need to file a 1040NR, rather than a 1040NR EZ. The income in box seven will be reported on line 13 of the 1040NR. You will also need to go on the web to http://www.irs.gov/pub/irs-pdf/f1040sce.pdf and download the 2013 form 1040 Schedule C-EZ.

On Schedule C-EZ, write your name and social security number at the top of the form. On line A, briefly describe your business activity for the earnings reported on the 1099 MISC. On line B, you'll need to select the code from pages 9-11 of the 2013 Instructions for Schedule C (you can download it from the IRS web site or view it as a file from the following link:
http://www.irs.gov/pub/irs-pdf/i1040sc.pdf). On line C, leave it blank (this is only answered if YOU operated your own business). Line D and E are also blank. Answer "no" for lines F and G.

On Part II of the form, on line 1, enter the amount of income as reported on your 1099 MISC box 7. Line 2, total expenses, are explained on page 2 of the C-EZ form. It's likely that you won't have any. So, line 3, the net profit, would be the same as line 1.

Part III is left blank. Then, enter the income from line 3 onto line 13 of the 1040NR. Even though the Schedule C-EZ tells you enter it on line 12, that refers to a form 1040, not a 1040NR. You do not have to complete Schedule SE.

Attach a copy of schedule C-EZ to your form 1040NR. You do not need to include a copy of the 1099 MISC itself UNLESS tax was withheld on the 1099 MISC. If you are also filing a New York State form IT -203, report the income from box 7 of the 1099 MISC on line 6 of the State form, and attach a copy of the Schedule C-EZ to the IT -203.

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Last Updated: 2/14/14