It's considered self-employment income if your work involved an intent to earn money. If you only have $278 there will be no self-employment taxes.
If you have no expenses, then a Schedule C-EZ will be used and you can file with TurboTaxDeluxe (online). If you have expenses to deduct, you will need TurboTax Self-Employed version.
Line 21 miscellaneous income is for items such as:
- prizes and awards
- jury duty pay
- income from renting personal property
- reimbursed expenses
https://apps.irs.gov/app/vita/content/globalmedia/4491_other_income.pdf
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