It is your choice. Since the IRS also receives a copy of official forms such as Form 1099-NEC, then it is common to enter those individually, and enter the remainder of the income as a lump sum. However, the primary requirement is that all income earned for the business be included, regardless of how it was received.
For more information, see: How to File Taxes with IRS Form 1099-NEC - TurboTax Tax Tips & Videos.
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