The income is not subject to self-employment tax, as that is only applicable to business activities.
In TurboTax, you should enter the form 1099-NEC in the Other Common Income section, which is in the Federal section of TurboTax where you see Income and Expenses. Look for Income from a Form 1099-NEC.
Enter the form as stated. For the description, say it is a survivor's annuity. On the screen that says Does one of these uncommon situations apply? check the box that says This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby (this is not common.) That way, the income will not be subject to self-employment tax.
@hiply_2022
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