Another option is to enter the 1099-MISC as "Other Income".
The income will be listed on Schedule 1, and carried to your 1040.
It will be taxable, but will not generate Self-Employment Tax.
You can list it as a "1099-MISC" so the IRS will recognize it as being reported.
Go to the Wages & Income section
Scroll down to the VERY LAST option "Less Common Income" and click Show more
On this new drop-down list scroll down to the VERY LAST option "Miscellaneous Income" and click START
Now scroll down to the VERY LAST option "Other reportable income" and click Start
Select YES on the "Any Other Taxable Income?" screen
Type "1099-MISC medical study payment" (or whatever you think will be understood) and the amount.
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