Business & farm

IF the business issued you a 1099-MISC then it would be reported on "Other Income". Be careful to make sure you don't indicate it is subject to Self employment tax. However, If the business didn't issue you a 1099_MISC I don't see a reason to include it in income. I know a purist would say IRC 61 says "income from whatever source derived" but if it's under $600 it's a deminimis amount.