Hi, An acquaintance runs a website on the side. He maybe spends a few hours each week updating it. Sold some textlinks and gets Google Adsense checks. He says that it's not "Self-Employment" b/c he's a fulltime engineer, and merely lists this as "Other Income". Obviously, the difference is that "Self-Employment" tax is much higher than "Other Income". (Of note, he does not have any deductions either). Is he correct?