Business & farm

No.   Amounts in Box 6 are taxable as ordinary income unless Box 8 indicates it is business income.    Reporting as ''other income'' on Schedule F will generate self-employment tax.   Reporting it as ''other income'' on Form 1040 will not generate any self-employment tax, but will tax the income as ordinary income.     Enter the 1099-G from the Other Common Income section if you have taxable grants to enter.    Use the OTHER 1099-G section.