Question: 990ez independent contractor or other expnese?

We paid an individual $600 to perform a science assembly for our school. This is a business for him, however the check was made out to him individually. When this transaction is entered on the 1099ez, this transaction would be entered on line 13, "independent contractor"..correct? I am a little confused because when I look at the sample 990ez on ptotoday, they show assemblies on line 16, "other expenses."

Asked by Anonymous



Advice from PTO Today

Craig writes:
I believe the sample form assumes the money was donated to the school to pay for the assembly. In your case, keep in mind that if he was an independent contractor you need to send him a form 1099 to report the income on his taxes.

Community Advice

gjcoram writes:
If he has a business (properly registered with the state, etc.) then you should ask if you can make the check out to the business so that you can avoid filing 1099-MISC.

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