How are Honoraria payments reported?

[Thomas A. Russ]

Situation: I am an academic researcher and will be paid an honorarium
for teaching a seminar for someone other than my regular employer. The
subject matter is related to my normal research activity. What is the
proper way to report this income?

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________________________________________________________________________
Thomas A. Russ, Senior Research Scientist t...@isi.edu
USC/Information Sciences Institute WWW: http://isi.edu
4676 Admiralty Way, Marina del Rey, CA 90292 (310) 822-1511x775

[H. Enderton]

>Situation: I am an academic researcher and will be paid an honorarium
>for teaching a seminar for someone other than my regular employer. The
>subject matter is related to my normal research activity. What is the
>proper way to report this income?

For a small amount, like $100, you can just list it as other income
on your 1040. For larger amounts, use schedules C and SE. If you
want to deduct expenses connected with the income, then you will have
to use schedule C.

--Herb Enderton (h...@math.ucla.edu)