How should the value of a benefit provided by a workers union, that I received a 1099 for, be reported?

[fluffylady]

No cash was received, just the value of the benefit was reported on my 1099-MISC?

[KittyM · Accepted solution]

Your benefit should be reported as "Other Income" not subject to Social Security tax on your return.  

To enter your benefit on your return, follow the instructions below:

• Choose the Federal return and the Wages & Income tab.
• Scroll down to Less Common Income and Show more.
• Choose Miscellaneous Income, 1099-A, 1099-C.
• Choose Other Reportable Income and say Yes.
• Even though the screen says "Do not enter income reported on Form 1099-MISC", this is where you will enter the description "1099-MISC for Union Benefit," the amount you received, and who received it, if necessary.