Care needs to be taken to ensure that amounts shown in Box 7 of Form 1099MISC, are handled properly. This form is given to the taxpayer when the payer does not consider the recipient an employee and therefore did not withhold income tax, social security, or Medicare tax. If a 1099MISC is received by a taxpayer, then Schedule C or F will need to be filed along with Schedule SE (Self-Employment tax). If the recipient does not agree with the payer's determination of employment status, then: Select one: 

a. The taxpayer has no right to dispute the matter after the fact. The issue needs to be addressed prior to the issuing of the 1099MISC 

b. The taxpayer, if the payer will not correct the reporting, can report the amount from box 7 as wages on the tax return. IRS Form 8919 must also be completed and attached to the tax return 

c. The taxpayer, if the payer will not correct the reporting, can report the amount from box 7 as "other income" on the tax return, and thus avoid paying additional SE tax 

d. The taxpayer can contact the IRS and request an arbitration hearing with the payer, mediated by