My wife generates invoices in here spare time for a company. As a courtesy the company payed my wife some money. How do I declare this money

[MichaelMc · Accepted solution]

In Wages & Income select I'll choose what I work on;

Scroll down to Less Common Income and select Miscellaneous Income, 1099-A, 1099-C;

Select  Other income not already reported on a Form W-2 or Form 1099;

Answer Yes to the question Did you receive any other wages?

Click Continue and click through the next pages until you reach Any other earned income;

Answer Yes and click Continue;

On the next page click Other and click Continue;

Enter a description of the work done and the amount; click Done.

[MichaelMc]

If you wife is earning more than $400 per year from this activity, she should report using a Schedule C and Schedule SE, so that her self-employment (FICA) taxes are collected.