Report it as general income. Enter the gross income -- you will be entering the expenses separately.
To enter the income please follow these steps:
- In your return, click Business > Continue > I'll choose what I work on
- In the Business Income and Expenses section, click the Start/Update box.
- Click Edit next to your business name.
- Continue through the screens until you come to Your [XX] Business.
- In the Income section click Update.
- On the Business Income screen, click Start/Update next to General Income.
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