You would enter that Form 1099-MISC as OTHER INCOME using the directions in the FAQ below since it was not self-employment income:
You can report it as
other income on Form 1040 line 21. Here's how to enter it in TurboTax.
- Click the Federal
Taxes tab
- Click Wages &
Income
- On the screen
"Your 2016 Income Summary," scroll all the way down to the last
section, "Less Common Income."
- Click the Start or
Update button for the last topic, "Miscellaneous Income, 1099-A,
1099-C."
- On the next screen,
"Let's Work on Any Miscellaneous Income," scroll down and click the
Start or Update button for the last topic, "Other reportable income."
- The next screen asks,
"Did you receive any other taxable income." Click Yes.
- On the next screen,
"Other Taxable Income," enter a description and the amount. Click
Continue.
- On the next screen
click Done.
The income will be reported
on Form 1040 line 21 with the description that you entered.
