{
  "batch": "1048-tutoring-and-teaching-paperwork-and-taxes",
  "articles": [
    {
      "id": "learn_r1048_tutoring_and_teaching_paperwork_and_taxes_irs_schedule_c_sole_prop",
      "category": "Business",
      "title": "[Unverified - being checked] IRS self-employment reporting for tutors: Money.tax",
      "summary": "[Unverified - being checked] Schedule C (Form 1040) is used to report income or loss from a business operated as a sole proprietor, and an activity qualifies as a business if the primary purpose is for income or profit and the person is involved with continuity and regularity.",
      "body": "Schedule C (Form 1040) is used to report income or loss from a business operated as a sole proprietor, and an activity qualifies as a business if the primary purpose is for income or profit and the person is involved with continuity and regularity.\n\nWhat Internal Revenue Service actually says:\n\n“Use Schedule C (Form 1040) to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if: - Your primary purpose for engaging in the activity is for income or profit. - You are involved in the activity with continuity and regularity.”\n\nNote: Relevant to tutors/teachers operating as sole proprietors. Threshold is not a dollar amount; it is a qualitative business test.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/forms-pubs/about-schedule-c-form-1040",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Use Schedule C (Form 1040) to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if: - Your primary purpose for engaging in the activity is for income or profit. - You are involved in the activity with continuity and regularity.",
      "volatility": "low",
      "from_batch": "1048-tutoring-and-teaching-paperwork-and-taxes",
      "subject": "IRS self-employment reporting for tutors",
      "topic": "Money.tax",
      "applies_to_country": "Us",
      "applies_to_scope": "Federal",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r1048_tutoring_and_teaching_paperwork_and_taxes_irs_form_1099_nec_uses",
      "category": "Business",
      "title": "[Unverified - being checked] Form 1099-NEC nonemployee compensation reporting: Money.tax",
      "summary": "[Unverified - being checked] Form 1099-NEC is used to report nonemployee compensation paid to independent contractors.",
      "body": "Form 1099-NEC is used to report nonemployee compensation paid to independent contractors.\n\nWhat Internal Revenue Service actually says:\n\n“Use Form 1099-NEC to report nonemployee compensation.”\n\nNote: The specific $600 threshold that triggers 1099-NEC filing was not stated on the page I opened",
      "source_type": "official",
      "source_link": "https://www.irs.gov/forms-pubs/about-form-1099-nec",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Use Form 1099-NEC to report nonemployee compensation.",
      "volatility": "low",
      "from_batch": "1048-tutoring-and-teaching-paperwork-and-taxes",
      "subject": "Form 1099-NEC nonemployee compensation reporting",
      "topic": "Money.tax",
      "applies_to_country": "Us",
      "applies_to_scope": "Federal",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r1048_tutoring_and_teaching_paperwork_and_taxes_irs_estimated_tax_threshold",
      "category": "Business",
      "title": "Money.tax",
      "summary": "Individuals including sole proprietors must make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.",
      "body": "Individuals including sole proprietors must make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.\n\nWhat Internal Revenue Service actually says:\n\n“Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.”\n\nNote: Federal requirement for self-employed tutors/teachers.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.",
      "volatility": "low",
      "from_batch": "1048-tutoring-and-teaching-paperwork-and-taxes",
      "subject": "Estimated tax payment requirement for self-employed",
      "topic": "Money.tax",
      "applies_to_country": "Us",
      "applies_to_scope": "Federal",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1048_tutoring_and_teaching_paperwork_and_taxes_irs_gig_income_taxable",
      "category": "Business",
      "title": "[Unverified - being checked] Gig economy income is taxable: Money.tax",
      "summary": "[Unverified - being checked] Income earned from the gig economy is taxable and must be reported on a tax return even if it is from part-time or side work, not reported on an information return form, or paid in cash, property, goods, or virtual currency.",
      "body": "Income earned from the gig economy is taxable and must be reported on a tax return even if it is from part-time or side work, not reported on an information return form, or paid in cash, property, goods, or virtual currency.\n\nWhat Internal Revenue Service actually says:\n\n“Gig economy income is taxable. You must report income earned from the gig economy on a tax return, even if the income is: - From part-time, temporary or side work - Not reported on an information return form — like a Form 1099-K, 1099-MISC, 1099-NEC, W-2 or other income statement - Paid in any form, including cash, property, goods, or virtual currency”\n\nNote: Tutoring/teaching gig work falls under this guidance.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/gig-economy-tax-center",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Gig economy income is taxable. You must report income earned from the gig economy on a tax return, even if the income is: - From part-time, temporary or side work - Not reported on an information return form — like a Form 1099-K, 1099-MISC, 1099-NEC, W-2 or other income statement - Paid in any form, including cash, property, goods, or virtual currency",
      "volatility": "low",
      "from_batch": "1048-tutoring-and-teaching-paperwork-and-taxes",
      "subject": "Gig economy income is taxable",
      "topic": "Money.tax",
      "applies_to_country": "Us",
      "applies_to_scope": "Federal",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r1048_tutoring_and_teaching_paperwork_and_taxes_irs_independent_contractor_self_employed",
      "category": "Business",
      "title": "[Unverified - being checked] Independent contractors are self-employed: Money.tax",
      "summary": "[Unverified - being checked] If you are an independent contractor, you are self-employed, your earnings are subject to self-employment tax, and the payer must report payments to independent contractors on Form 1099-NEC in box 1.",
      "body": "If you are an independent contractor, you are self-employed, your earnings are subject to self-employment tax, and the payer must report payments to independent contractors on Form 1099-NEC in box 1.\n\nWhat Internal Revenue Service actually says:\n\n“If you are an independent contractor, then you are self-employed. The earnings of a person who is working as an independent contractor are subject to self-employment tax. ... Generally, the person for whom the services are performed must report payments to independent contractors on Form 1099-NEC, Nonemployee Compensation, in box 1.”\n\nNote: Classification of tutors as independent contractors vs employees is a federal tax distinction.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-defined",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "If you are an independent contractor, then you are self-employed. The earnings of a person who is working as an independent contractor are subject to self-employment tax. ... Generally, the person for whom the services are performed must report payments to independent contractors on Form 1099-NEC, Nonemployee Compensation, in box 1.",
      "volatility": "low",
      "from_batch": "1048-tutoring-and-teaching-paperwork-and-taxes",
      "subject": "Independent contractors are self-employed",
      "topic": "Money.tax",
      "applies_to_country": "Us",
      "applies_to_scope": "Federal",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}