“I have a client that received money from a reality show. Can I enter as other income instead of being subject to SE. It is a one time payment and is not his line of work.”========>Correct; then your client doesn’t need to file Sch C/Sch SE , not subject to SECA tax UNLESS yur client is an IC/ a self employer. You can report the income on 1040 line 21,other income. |