Form 1040-Individual
You must link from Schedule C, line 1, or Schedule CEZ, line 1, Gross receipts or sales, to have the amount from box 7 of the 1099-MISC input sheet carry to Schedule C (1040).
Non-employee compensation, considered self-employment for tax purposes, may be offset by expenses when calculating the net amount, which is subject to Self-Employment tax on Schedule SE (1040).
If you do not link from line 1 of Schedule C (1040) or any other form, such as Schedule E (1040), the 1099-MISC does not know this is the parent form and will carry the amount to Sch 1 line 8.
To correct this problem, delete the 1099-MISC form, then re-add it and enter the amounts after linking from the proper entry.
Additional Information
Para obtener la versin en espaol de este artculo de Knowledge Base, haga clic aqu:Forma 1040 Individual, Sch 1, lnea 8 muestra la cantidad de la forma 1099-MISC como otro ingreso (other income) usando SureFire
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