I received reimbursement from the state dept of education for work on my National Board Certification. I was reimbursed 1250 for part of the certification fee and 600 in expenses I incurred during the process last year. While I am an educator I am hired/paid through my district not the state dept. So when I completed the paperwork for reimbursement throught the state dept. they required I complete a 1099 which I did. I then received a 1099-Misc indicating other income of 1850. This was not additional income but was reimbursement. Do I still have to claim this as income because I recevied a 1099 Misc?

“Do I still have to claim this as income because I recevied a 1099 Misc?”----> When you get a 1099, remember that the government gets a copy, too, so you can't ignore it. Sometimes the 1099 issuer includes payment for items that you don't consider income, such as reimbursement for expenses. So, you need to report the $1,850 in income and take all the deductions to which you are entitled. This includes the certification fees and expenses that you paid and were reimbursed, as well as other costs of doing the assignment. Once you subtract these direct expenses from your income, it will all even out.I guess you need to file Sch C. What should have been in box 3 is total payments made to you last year and that is what you should report as your gross receipts on Schedule C. Expenses incurred can be deducted as business expenses on Schedule C.