How to show small payment received late?

[abtb00]

This year I received a very small payment that actually was earned by my old LLC which is now closed several years ago but I had missed to take it at that time before I closed my LLC. The amount is very small, less than $100, and there is not even a 1099 for it. I will show it on my personal income tax while doing taxes of this year in spring. Can I show it as other income, and what description can I write or it doesn't matter much?

[Critter-3]

Follow these directions to post  income not subject to self-employment taxes.

• Down the left side of the screen, click Federal.
• In the center of the screen, click Income & expenses.
• On the screen Your income and expenses, scroll all the way down to the last section, Less Common Income.
• Click the Start or Update button for the last topic, Miscellaneous Income, 1099-A, 1099-C.
• On the next screen, Let's Work on Any Miscellaneous Income, scroll down and click the Start or Update button for the last topic, Other reportable income.
• The next screen asks, Did you receive any other taxable income. Click Yes.
• On the next screen, Other Taxable Income, enter a description and the amount. Click Continue.
• On the next screen click Done.

The income will be reported on Schedule 1 with the description that you entered. 

[rjs]

What you write as a description is not important. Keep it short. Just a few words is all that's needed.