If form 1099-MISC indicates income received as a benefit from my previous employer, how do I enter it?

[JohnVT]

I do not own a business. The income I received is shown in box 3 of the 1099-MISC.  The amount received is a benefit from my previous employer because I received physical training at a gym in 2017.

[SamiaI · Accepted solution]

If the amount is reported in Box 3 of your 1099-Misc, you enter it as other income on Line 21 of your tax return. 

Try the steps below to enter Box 3 income from 1099-Misc:

• Click the Federal Taxes tab ( Personal in the Home & Business version) 
• Click Wages & Income. (Personal income in the H & B version)
• Click "I'll choose what I work on."
• On the screen "Your 2017 Income Summary," 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 Form 1040 line 21 with the description that you entered.