You would claim this income in the Miscellaneous Income Section.
Select
Federal Taxes
Wages & Income
at the bottom of the All Income Section is
Less Common Income.
Select Show More
At the Bottom of that section is
Miscellaneous Income, 1099-A, 1099-C
Start
The Last Line is:
Other reportable income
Select Start
Click Yes to Any Other Taxable Income?
Enter a brief description and amount for any item of other miscellaneous taxable income you received in 2016.
Continue
Done