To report the income:
- Enter
the 1099-Misc in the Other Common Income section (Enter
"1099misc" in the Search Box and Select "Jump to
1099misc")
- For the description, enter "Survivor Retirement Benefits", that it does not involve work like your main job,
and that it did not involve
an intent to make money, and is not a
recurring payment (received in the past or expected in the
future).
- Yes, it will be recurring but this is the proper way to report 1099-MISC "retirement payments" without having it treated as self-employment/business income.
- The
income will be reported on line 21 of her return.
