If you did not receive a
1099-misc or W-2, then you can report this as miscellaneous income.
Select Federal Taxes, Wages
& Income, I'll Choose What to Work On
Scroll to Less Common Income,
and select Miscellaneous Income, 1099-A, 1099-C
Select Other Income not already
reported on For W-2 or for 1099
Select Yes
Continue until you see Any Other Earned Income, and select yes, now on the next screen select other
Complete the information