How do I enter a small ($274) income item on line 21 of my Form 1040? (Is it an 'other income item and, if so, there are qualifying questions that don't apply.)?

[IsabellaG · Accepted solution]

Did you receive a 1099-MISC for this income? If you did and it's not self-employment income follow the screens:

1. Enter your 1099-MISC in Other Common Income, 1099-MISC.
2. Describe the reason for the income.
3. Check if any of the uncommon reasons apply. If not, say None.
4. Check No, it didn't involve work like your main job.
5. Check if you only got it in 2017, or whatever your situation was.
6. Check No, it didn't involve an intent to earn money.

Your 1099 income will be entered on line 21 as Other Income.

If you did not receive a 1099-MISC:

1.  In Wages and Income, scroll all the way to the last category: Less Common Income.
   

2. The last choice on the list is Miscellaneous Income, and if you choose start, you'll see another long list.

3. Enter your income in any of the categories that your income fits, or choose the last choice: Other Reportable Income.