If you wanna report it, stick it under true "miscellaneous income" (NOT to be confused with Form 1099-MISC income); no need to separate the payers. Those small checks aren't being reported to the IRS, and depending on the circumstances of each class action they may OR may not be taxable. (For example, if it's an overcharge for some non-deductible fee you paid it's not taxable; you just got back money that was already taxed and not deducted.) If you're still honoring your Boy Scout oath you wanna report it, but proper tax accounting for $16 isn't worth the money; it might not even increase your taxes (most amounts in the tax tables are in $50 increments).