Where do I enter income distributed for a Hospital Indemnity Plan?

[DanielV01]

It depends.  Usually this type of insurance is purchased with after-tax funds which are not deductible on your return.  When this is the case, benefits received are not taxable.  However, if your employer has a plan that pays for this insurance pre-tax, then any benefit claims paid will be included in taxable income.  

Such payments will be included as "Other Income" on line 21.  This FAQ gives additional information on this subject: https://ttlc.intuit.com/replies/3300312

{Edited 02/24/18: 21:05 PST}

[kique198three]

Interesting, because I was notified from my employer that MetLife had a system error and did not distribute the 1099-Misc before the Jan 31st deadline. The email also said that any income received over $600 must be reported to the employee and IRS on a Form 1099-Misc as taxable income.

[kique198three]

The email states "The HIP plan is a pretax benefit option through our Section 125 Cafeteria plan."

[DanielV01]

Since your employer paid pre-tax, it is correct that the benefit is also taxable.  Please note my edited answer.  It is less common for this type of insurance to be paid for with pre-tax funds.

[kique198three]

Thank you! This is helpful.

[DanielV01]

You're welcome