The IRS would consider this a business on Schedule C. The good news is that you can deduct any expenses you might have related to being a union rep.
You can enter it as 1099MISC. TurboTax will guide you and then it will be considered self-employment. Here's how:
- Selecting the Federal Tab
- Selecting Income and Expenses
- Following the prompts to enter the Form 1099-MISC income
- Checking Yes when asked if the income earned was not part of your regular job.
- Continuing through the prompts
- Checking Yes when asked if it was your intent to earn money
- Checking No when asked if you have any other Forms 1099-MISC
Be sure to visit the Business and Income Expenses section so that you can enter your union expenses.