To follow-up on the comments from @DianeW777, regarding which section of TurboTax to enter your $300 depends on how you characterize the income you earned. In other words, you need to determine if the income was just "other income" or if it was income from self-employment.
Other income is income derived from activities unrelated to the main focus of a business, which in your case appears to be construction. Thus, if you were not operating a business or do not hold yourself out as operating a business where you intend to earn a profit, then more than likely, the income you earned was other income.
To enter other income in TurboTax online, click on Wages & Income, scroll down the page to Less common income, click on the drop-down arrow and select Miscellaneous Income. From the list select Other reportable income and respond to the questions on the pages that follow. There is no business code to enter in this section.
The issue of whether you are, or are not, a self-employed person (sometimes referred to as an independent contractor) requires some consideration and is something that TurboTax cannot provide you with a specific answer given that this designation is unique to the taxpayer and the taxpayer's specific circumstances. The IRS defines a self-employed person as:
"If you weren't an employee of the payer, where you report the income depends on whether your activity is a trade or business. You're in a self-employed trade or business if your primary purpose is to make a profit and your activity is regular and continuous."
Thus, if your primary purpose in getting paid for the services you performed was to make a profit and the activity you performed was something you did on a regular and continuous basis, then you are likely a self-employed person. As such, you will enter your income and expenses in TurboTax, and complete a Schedule C, Profit or Loss From Business.
The IRS has the following business codes for construction: Construction 230000, and Construction of Buildings 236000
Here is the link to the IRS webpage that discusses 1099-Misc, Independent Contractors and the Self Employed from which the above quote was obtained. You might find this information helpful. Also included below is a link to the IRS' business activity codes.
1099 Misc, Independent Contractors and Self Employed
IRS Business Activity Codes
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