dmertz
Level 15

Get your taxes done using TurboTax

... and no, it's not reportable as miscellaneous income.  If not deposited in to a Roth IRA as a restorative payment it must be treated as a Roth IRA distribution.  (A $50 Roth IRA distribution would almost certainly be a distribution from your contribution basis and therefore would be reportable but nontaxable.)