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The payments from the car manufacturer reported on the form 1099-MISC are SPIFF payments.
These payments (1) are not treated as wages, (2) are not subject to federal income tax withholding, social security, Medicare, or federal unemployment tax, and (3) are not considered to be self-employment income and, therefore, are not subject to self-employment tax.
You report them as Other reportable Income.
In TurboTax, open your return and follow these steps:
You need to answer the test questions as "not work", "not like your main job", "not done for profit", "will not do the same work next year" and so on. It's not obvious that you should answer that way, but it is necessary so that Turbotax will not consider the money as self-employment.
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