First check to make sure it does not appear on a 1099. If it does (as interest or something) report it as that kind of income.
If you pay more than $500 in advisory fees, you might consider it a rebate and not report it. Rebates are refunds and not income.
Otherwise go to the Wages & Income tab. Make sure it is showing you all the income choices (if need be click on "skip to see all income"). Scroll down to "Less Common Income" and at the bottom there is "Miscellaneous Income, 1099-A, 1099-C" ... click on that and answer its questions. Somewhere in that interview you will find a "something else" category and put it there. It will flow to line 21 (other income) on your 1040.
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