First, check with the bank; they should have issued a Form 1099-MISC, showing the amount of the referral credit, although they may have opted-out since the amount was under $600.
If you did not
receive a Form 1099-MISC:
Select Federal Taxes, Wages
& Income, I'll Choose What I Work On.
Scroll all the way
down to Less Common Income, and select Miscellaneous Income, 1099-A, 1099-C.
Select Other Income not already reported on For W-2 or Form
1099.
Select No.
On the next screen
select Other reportable income, and
select Yes, and on the next screen enter
a description and amount. Click continue.
The description and
amount will be included on Schedule 1 (Form 1040), line 21.
