If this is not an
ongoing business venture, I would include it on Schedule 1 (Form 1040), line
21, as Other Income.
Under Wages & Income, click I'll choose what I work on.
Scroll to the very
bottom of the list, and under Less Common
Income, select Miscellaneous Income,
1099-A, 1099-C.
On the next page, click the Start button next to Other
Reportable Income.
In the interview that begins, click Yes, and on the next page, enter the details
about this income and click Continue.