How should my HOA board of director's income be reported?

[MarilynG1]

That depends on how the income is reported to you and how you view it.  

If on a 1099-NEC, you could report it as self-employment income and deduct related expenses.   However, if reported as Self-Employment Income, it is subject to Self Employment Tax. 

Or, you can report it as Other Miscellaneous Income:

• In the Income section, scroll all the way down to Other Miscellaneous Income, 1099-A, 1099-C
• On the next page, scroll all the way to Other Reportable Income
• Say Yes, you have other taxable income
• On the next page, enter a description and amount

Here's more info on Board of Director's Fees.

@264Husker338