Enter it as "Other Common Income"
Click Federal
Click Wages & Income
Click “See All Income” if needed
Scroll down (PAST SELF-EMPLOYMENT) to “Other Common Income”
Click “Show more”
Scroll down to “Form 1099-MISC”
Click Start
Enter the 1099-MISC and Continue
On the "Describe the reason for this 1099-MISC” screen enter something like “Referral Incentive” and Continue
Select “None of these apply” and Continue
Select “No, it didn’t involve work like main job” and continue through the interview selecting the appropriate answers for a one-time payment
The amount from the 1099-MISC will be reported as Other income on the 1040 line 7a, not as Self-employment
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