Did you receive a 1099-MISC? If you didn't then this is easy.

1. Go to Federal->Wages & Income->Less Common Income, and click on the line item "Miscellaneous Income, 1099-A, 1099-C".

2. On the next screen, go to the bottom and click on Start for "Other reportable income".

3. Answer "yes" to the "do you REALLY have other income?"

4. Finally, you get to enter the description and the amount.

But if you do receive a 1099-MISC and they put the amount in box 3, just go to "Other Common Income" on the Wages & Income screen, and choose Form 1099-MISC. You can enter box 3 income in here.

But if you received a 1099-MISC and the $100 was in box 7, then TurboTax is going to think that you have a business and want you to file a Schedule C.

Unless you are professional models, however, this is not the case. If you get the 1099-MISC with an amount in box 7, don't enter the 1099-MISC under self-employment; instead just do the first four instructions above. If the IRS ever asks, you can explain that this was not for profit nor something that you did on a regular basis.