Since they reported it in Box 3, they are treating it as Other Income (rather than Interest or a Rebate)
You will need to add it to income, but it shouldn't be treated as Self-Employment.
Go back and edit the screens for the 1099-MISC
(Or delete it and start over)
Enter Incentive as the reason for the 1099
Select "This was a manufacturer's incentive payment"
Continue
This will be reported as Other Income on Schedule 1 line 8 and flow to your 1040 Line 8.
More information about Credit Card Rewards
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