It depends upon intent. It is not earned income if it is a hobby so it would not qualify as earned income for purposes of an IRA.
You would have to file it as self-employment income. However, it doesn't seem like someone who makes $1,500 by leaving their computer on overnight is running a business.
The IRS says:
If a taxpayer’s “mining” of virtual currency constitutes a trade or business, and the “mining” activity is not undertaken by the taxpayer as an employee, the net earnings from self-employment (generally, gross income derived from carrying on a trade or business less allowable deductions) resulting from those activities constitute self-employment income and are subject to the self-employment tax.
See Q-9 on Notice 2014-21
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