When you enter a 1099-MISC in the Other Income section, TurboTax determines whether it is self employment income subject to self employment taxes or not depending on how you answer all the questions that follow the entry. If the way you answer the questions indicates it is not self employment income, then TurboTax enters it as other income not subject to self employment tax.
To get to other income, type other income in the search box and click on jump to other income. That is where you enter the 1099-MISC and answer all the followup questions that determine how the income is treated on your tax return.
