1099 Misc on line 21 not 12

[KatherineC]

If your Form 1099-MISC reported income in Box 3, Line 21 is where it should be reported. 

"Box 3.Generally, report this amount on the “Other income” line of Form 1040 (or Form

1040NR)and identify the payment. The amount shown may be payments received as

the beneficiary of a deceased employee, prizes, awards, taxable damages,

Indian gaming profits, or other taxable income. See Pub. 525. If it is trade or

business income, report this amount on Schedule C or F (Form 1040)."

In other words, Box 3 income is not "earned income" so it would not be reported on Line 12, but would be reported on Line 21.

You can find the above information by clicking here and scrolling to page 5 of 8.