Then it's considered self-employment income and has to be reported on SCH C or C-EZ. As far as the IRS is concerned, you earned that money while self-employed and "in business" for yourself.
If you will NOT be claiming any business expenses against that 1099-MISC income, then you can use TurboTax Premier and select the option for "Independent Contractor" so you're not forced to upgrade to Self-Employed.
Otherwise, if you will be claiming any business expenses against that income, then you must upgrade to Self-Employed.
