It is taxable income. Since you would have received a 1099 if it had been $600, you want to enter it as other 1099 income not reported elsewhere. Follow these steps:
1. go to the federal income section
2. scroll to the bottom
3. Miscellaneous Income, 1099-A, 1099-C, Start
4. Other income not already reported on a W2 or 1099, Start
5. Other wages? Yes
6. Household employee? Continue
7. Sick pay, continue, Medicaid, continue
8. Other Earned Income? Select Yes, continue
9. Source of income? Select Other
10. Enter description -CT Essential Worker Pay
11. Enter amount
12. Continue
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