Hi, i donated breastmilk this year to a company and they paid me 347 dollars. Do i need to report this, and how ?

[JohnB5677]

Yes, all income should be reported to the IRS.

It will be reported under:

1. Wages & Income
2. Work on other income

3. Less Common Income

   Home sale, canceled debt (1099-C, 1099-A), 1099-SA, gambling, etc.

4. Miscellaneous Income, 1099-A, 1099-C

5. Other income not already reported on a Form W-2 or Form 1099

6. Continue through the interview

7. Any Other Earned Income

8. Yes

9. Enter Source of Other Earned Income

10. Other

11. Enter your description and amount.

[Opus 17]

It is not “earned income”, which is a technical term meaning income earned from providing goods or services, it is unearned income.   It is only earned income if you are doing this as an ongoing and regular business with an intent to earn a profit. It would be listed on your tax return schedule 1 line 8 as “other income“ and his taxable but is not subject to self-employment tax and does not require a schedule C.