You can report it under Miscellaneous Income, Other income not already reported on a Form W-2 or Form 1099. To get to this section, follow the prompts:
- Click on the Federal tab (left menu)
- Click on the Income & Expenses tab (top menu)
- Scroll down to Less Common Income (last item)
- Select Miscellaneous Income (last item) and click Start or Update
- Select Other income not already reported on a Form W-2 or Form 1099 (first item) and click on Start
- Answer Yes to Did you receive any other wages?
- Click Continue past Household Employee and Sick/Disability Pay
- Answer Yes to Did you earn any other wages?
- Choose Other
- Enter a description (imputed income) and the amount ($61)
