You can enter 2 line items under ''Miscellaneous Income''. To get here, sign in and click ''Take Me To My Return'' if not already in your return. Click:
- Federal Taxes >>
- Wages & Income >>
- Less Common Income >>
- Miscellaneous Income (last item) >>
- Other Reportable Income (last item)
Add ''income received'' as the description with the amount. Then click ''Add another Miscellaneous Item''. Enter ''nominee income'' with a negative number. Both items will offset and be reported on Schedule 1 of Form 1040.
