[Zebra29]

Received a 1099-MISC for 2006 officiating.

Money earned was recorded in Box 7, Nonemployee Compensation, no taxes of any kind were taken out.

For my Federal Return, do I include that in my
a) wages, salaries, tips, etc column (line 7 of Form 1040)
b) Business Income Column, and fill out a schedule C (line 12 of Form 1040)
c) Other income column (line 21 of Form 1040)
d) somewhere else

And how and where do I include my expenses for officiating, mainly mileage, since it's the big one? Schedule A has lines for unreimbursed employee expenses, but the 1099-MISC shows that I am not am employee.



Help please!