If you are required to file a tax return, then you must include all of your income, including the $60 on Form 1099-Misc. If you are unsure whether or not you need to file a return, see this link. If you are not required to file a return, you can skip filing a return and keep the form with your tax records. But if you choose to file a return anyway, include the $60 as well. If you file a return and do not include the income, you will likely receive an IRS notice (the IRS gets a copy) and possibly a demand to amend.
If that $60 was your only income in 2021 - you aren't required to file a return. But if you worked and you are filing a W-2 to get a refund, then include the $60 of income on that tax return.
@Luis_snake
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