Generally, payments of this nature - to emergency services volunteers - are modest amounts intended to offset the expenses they incur as a consequence of volunteering (e.g. lost wages, travel costs, out-of-pocket equipment and training).
If that is the case, you can enter an offsetting expense to reduce or eliminate any income from the 1099-MISC. If it is actually a form of pay (compensation), do not enter any "expense" amount.
To report the 1099-MISC income:
- Enter the 1099-Misc in the Other Common Income section (Enter "1099misc" in the Search Box and Select "Jump to 1099misc")
- Indicate that it is a "EMS Volunteer Svcs", that it does not involve work like your main job, and that it did not involve an intent to make money, and is not a recurring payment (received in the past or expected in the future).
- The income will be reported on line 21 of your return.
To enter the expense:
- Go to Less Common Income, Miscellaneous Income and Other reportable income (enter "other reportable income" in the Search Box and Select "Jump to other reportable income")
- Continue to the screen "Other Taxable Income". Enter the description as "EMS Volunteer Exp" and the amount as a negative number. These are NOT wages.
A corresponding negative amount will be entered, and line 21 will be zero. See the attached screenshot example (different descriptions, but still offsetting).