The determination of where the income is reported is based on the answers to the questions after you enter your Form 1099-MISC income.
- Once you enter the Form 1099-MISC, you will be asked to enter a description of the type of income or the reason you received the form.
- The next screen asks if one of the situations apply to your income.
- Did the income involve work like your main job? Most likely the answer to that is no.
- How often do/did you receive the income? Was 2017 the only year you received the money?
- And the most crucial question - did the income involve an intent to "earn" money. That would be answered No - unless that's part of your job.
If your answers indicate that this was not "earned" income, the income will be reported on Line 21 of your Form 1040.
