dmertz
Level 15

Get your taxes done using TurboTax

If the amount is less than $433 and you would have had no other reason to file Schedule C, it might be beneficial treat it as business income and report it on Schedule C.  There would be no self-employment tax under these circumstances, but it might qualify for a Qualified Business Income Deduction and it might support a retirement contribution (if the deadline for making such a contribution has not already passed).