Business & farm

When you enter your 1099-Misc, you can indicate that this payment is for work 'not like my main job' and that you had 'no intent to earn money' (screenshots).

This will put the income into Other Taxable Income on your return.

However, if you want to claim Expenses against this Income, you will want to set yourself up as Self-Employed and report the Income & Expenses on Schedule C.