Do I need to claim money made from donating plasma?

I believe that the payment received for a blood plasma donation is taxable income.  The income would be reported as other income as follows:

• Select Federal from the left side menu.
• Click on Wages & Income.
• Scroll down to Less Common Income.  Click Show more.
• Click Start / Revisit to the right of Miscellaneous income….
• Click Start / Revisit to the right of Other reportable income.
• At the screen Other Taxable Income enter ‘Plasma donation’.  

View the entries at Tax Tools / Print Center / Print, save or preview this year's return / Include government and TurboTax worksheets.

See Best Answer here.

This Tax Court case says it taxable and there are deductions.   https://www.casemine.com/judgement/us/5914c4a7add7b049347cf0b5