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After you enter the information from the 1099-NEC, the next screen says "Describe the reason for this 1099-NEC." It doesn't matter what you enter. The description will not appear on your tax return. Enter a short description such as "First responder." Click Continue.
The next screen asks "Does one of these uncommon situations apply?" Select "This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby." Click Continue.
The income will be reported as other income on Schedule 1 line 8z.
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