Box 3 and Box 7 of the Form 1099-MISC for union benefits is reported as Other Income on line 21 of the Form 1040 Schedule 1.
You can enter the Form 1099-MISC by:
- Selecting the Federal Tab
- Selecting Income and Expenses
- Following the prompts to enter the Form 1099-MISC income
- Checking No when asked if the income earned was not part of your regular job.
- Continuing through the prompts
- Checking No when asked if it was your intent to earn money
- Checking No when asked if you have any other Forms 1099-MISC
However, if you do, then continue to add the additional Forms 1099-MISC. The Form 1099-MISC amount for the union benefits will appear on line 21 of the Form 1040 Schedule 1. Any other Forms 1099-MISC entered will appear on the applicable forms and/or schedules.
