Internal Revenue Service United States Department of the Treasury
Module 14: Self-Employment Income and the Self-Employment Tax
Sim 14B: Using Form 1099-MISC to Complete Schedule C-EZ, Schedule SE, and Form 1040
James King

My Profile

Name: James King

Employment: Full-time high school student and part-time self-employed lawn care provider

Marital status: Single

Spouse's name (if any): N/A

Children: None

U.S. citizen: Yes

Other: You are 16 years old and live with your parents, who pay for all of the costs of maintaining your home. You can be claimed as a dependent on your parents' tax return. You are not an employee. You are correctly classified as an independent contractor.

Your business income and expenses include:

  • Payments received for lawn care
    • From the gas station—Form 1099–MISC: $900.00
    • From the neighbors: $650.00
  • Expenses, including
    • Gas and oil: $290.00
    • Bag of cleaning cloths: $10.00
    • Notebook to track income and expenses: $6.00
    • Book of receipts: $8.00
    • Advertising flyers: $25.00
Simulation
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