I have a form 1099-misc for the $175 paid for proctoring the SAT. When I report, it asks if it is from a farm or business? Do I have to report this?

[tbutts12]

Keeps asking if this is a business or farm expense????Neither--there are no boxes on the form just a total amount.

[MichaelMc]

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.