If you receive a Form 1099-MISC for the relocation assistance/incentive payment, you must report it on your tax return - exactly as it is filled out by the issuer.
Relocation
assistance is taxable. It won't be self-employment income, but needs to be entered in the Income from Form 1099-MISC interview. The income is not compensation for service, not related to your main job and not from an intent to profit.
