Hal_Al
Level 15

Deductions & credits

I think it's pretty clear that it's taxable.

Another reference on the subject:

https://dimovtax.com/tax-implications-of-surrogacy/#:~:text=Payments%20Received%3A%20The%20compensat....

 

I'd hang my hat on the "one time gig" exception and claim it as other income and not as self employment.