Hal_Al
Level 15

Get your taxes done using TurboTax

No. But the question is academic if the amount is in box 3 of the 1099-misc (as it should be). The $20 should end up on line 21 of form 1040, as other income.

When you say "filing a 1099-MISC", do you mean you actually received one or are creating one. Banks and other businesses are not required to send out 1099-Misc for less than $600 (but they are allowed to). You don't create 1099-misc for yourself to enter income; although sometimes that can be the easiest way to get it entered into TurboTax.