It depends on whether you are a professional administrator or not.
If you are considered a professional administrator then those fees are self-employed income. If not, this payment would be considered Other Taxable Income. You can enter this under Wages & Income >> Less Common Income >> Miscellaneous Income >> Other Taxable Income. Or search for "other taxable income" and click the 'jump to' link.
Please see this excellent Community answer by Champ maglib for more information.
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