Clients & Sources of Compensation

My spouse and I work for the same law firm. I am leaving the firm for a government position. Do I have to report my clients? How about my spouse’s clients?  

You should report on Schedule D, Part II, clients for whom you provided more than $5,000 in services during the reporting period. The clients should be reported even if they paid the law firm for your services instead of you. Because Schedule D, part II applies only to the filer, you should not report your spouse’s clients.

I am employed part-time as a professor at a local college. I’m paid only $500 for teaching one class. Do I have to list the college on my report?  

Yes, if you earn more than $200 from this part-time employment, you have to list it on Schedule A of your report. In addition, you have to list it on Schedule D, part I because your part-time employment as a professor is considered an outside position. If you are filling out the OGE Form 278 for the first time, and made more than $5,000 from the college during the reporting period, you also have to list it on Schedule D, Part II.