Yes. It is not self-employment income, it is a Spiff.
To enter a SPIFF with a 1099-MISC:
While in your
return, type “1099-misc” in the Search box
and then select the “Jump to” link. This
will take you directly to the section where you can enter your 1099-MISC.
On the
follow-up screen, enter SPIFF in the blank box, then on the next
screen, on the drop down list, check “This was a Manufacturer's incentive
payment”
This will put it on
line 21 of form 1040.
Instructions
for amending your 2018 tax return will be available after the IRS releases the
current Form 1040X.
You can amend returns that have
been accepted by the IRS. If your return is pending, you won't be able to make any changes until it's accepted or rejected by the IRS. If you don't know your e-file status, we
can help you check it.
Select a tax year for specific
amending instructions.
Keep in mind: You have 3 years from the date you filed your return (or 2 years after you
paid the tax due, whichever is later) to file an amended return, which means
you don't have to get it done by the April 15 filing deadline.
