I disagree, a one-time event is not a business.
Somewhere in the program is way to indicate a 1099-MISC was not a business, but a one-time things, and it will report it as "other income".
However, if the 1099-MISC shows the income in Box 7, the IRS computers will be looking for a business. If you don't report it as a business, you WILL receive an IRS notice. You can respond to the IRS notice and explain the situation. Or you can avoid the notice by reporting it as a business, then enter an equal amount as a business expense (resulting in $0 profit on the business). Then report the income as "other" income as notice above.
