I don't have a business and filing schedule C seems too much. Reading about misc. income, I fall under not for profit activities and I should be able to list it simply as a deductible other expense. From Pub 535, IRS
"Not-for-Profit Activities
If you do not carry on your business or investment activity to make a profit, you cannot use a
loss from the activity to offset other income. Activities you do as a hobby, or mainly for sport or
recreation, are often not entered into for profit.
The limit on not-for-profit losses applies to
individuals, partnerships, estates, trusts, and S
corporations. It does not apply to corporations
other than S corporations.
In determining whether you are carrying on
an activity for profit, several factors are taken
into account. No one factor alone is decisive. ..."
