As a move-in incentive, my landlord gave me a $1000 gift card, and later sent me a 1099 misc reporting the $1000 as other income (line 3). Is this correct?

[SharonD007]

Yes, you can enter the income as “Other Income” so it won’t be subject to self-employment taxes.  Follow the steps below:

1. Open TurboTax
2. Enter 1099-MISC in the search bar
3. Select Wages & Income
4. Scroll down to Other Common Income and select the down arrow
5. Select Start next to Form 1099-MISC
6. Select Yes to Did you get a 1099-MISC?
7. Follow the prompts to enter your 1099-MISC
8. Enter the reason to Describe the reason for this 1099-MISC
9. Select None of these apply to Does one of these uncommon situations apply?
10. Select No to it didn’t involve work like your main job
11. Make your selection to How often did you get the income?
12. Select No to Did it involve an intent to earn money?

For additional information, review the TurboTax articles What's the difference between self-employment income and other income? and Where do I enter a 1099-MISC?