I am filing a 1099-MISC because I received a $20 customer referral bonus form my bank. Does this count as a "manufacturer's incentive payment"?

[Hal_Al]

No. But the question is academic if the amount is in box 3 of the 1099-misc (as it should be). The $20 should end up on line 21 of form 1040, as other income.

When you say "filing a 1099-MISC", do you mean you actually received one or are creating one. Banks and other businesses are not required to send out 1099-Misc for less than $600 (but they are allowed to). You don't create 1099-misc for yourself to enter income; although sometimes that can be the easiest way to get it entered into TurboTax.

[mtivnan]

Thank you for taking the time to respond. I did receive the form through the bank that gave me the $20, it is listed in Box #3.

[Hal_Al]

Turbotax tends to steer 1099-mic (even box 3) as self employment.. To avoid that result,
 Enter the 1099-Misc
On the next screen Describe what the payment was for
On the next screen select "none of these apply"
On the next screen select "No it didn't involve work like my main job"
On the next screen select "I got it in 2015" ONLY
On the next screen select No, it didn't involve intent to earn money
TT will put the amount on line 21 of form 1040 as other income