Andrew Dudley is a full-time police office for the City of Cincinnati Police Department. Officer Dudley is required to honor the departments code of conduct, whether he is either on or off-duty. After receiving the departments approval, Officer Dudley serves as a security guard for various public school district events around the Cincinnati area during his off duty hours. While serving as a private security officer, he is required by contract to wear his official police uniform and carry his service revolver and handcuffs as part of the task of security guard. The various school districts pay Dudley by check on an hourly basis as contract labor and not as a regular employee. In this status, the districts do not withhold income tax or payroll taxes from Dudleys earnings. This past year, Officer Dudley earned $48,000 from the City of Cincinnati and $12,150 from several school districts.

1. Are Andrew Dudleys wages earned get reported as net earnings from self-employment on which he must pay SE tax?2
2. How would his salary from the City be reported on his tax return?
3. 3.How would his wages from the school districts be shown on his tax return?

Subject Tax-Acct: 6170