It depends on why you received the income. If it is not self-employment or farm income, you may want to enter as Miscellaneous Income.
Under Less Common Income select Miscellaneous Income, 1099-A, 1099-C
- On the Let's Work on Any Miscellaneous Income page, select Start to the right of Other reportable income
- On the Any Other Taxable Income? screen, select Yes
- On the Other Taxable Income screen enter the description then the amount. Select Continue
- On the Other Miscellaneous Income Summary screen, select Done
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