How do I treat a stipend my wife receives for being on the city council?

[ssshaw]

She gets paid a check quarterly while on city council.

[MindyB]

If she didn't receive a 1099, you can report this as other income.  To report other income, follow these steps in TTO:

1. Navigate to Federal; Wages & Income

2. Miscellaneous Income

3. Other reportable Income

4. Click the plus sign (+) to Add Another Miscellaneous Income Item

5. Add a brief description and the amount.

If she did receive a 1099, you can also enter this in step 1 above, please select the type of 1099 (such as 1099-NEC) on the instructions screen, then follow the on-screen instructions to add payor data and amount.

[TomD8]

1099's do not have to be sent out until January 31.  Suggest you wait until month's end to see if your wife receives one.