You have to report all income, however small.
This income has to be reported as Other reportable income.
In TurboTax, open your return and follow these steps:
- Click on Federal in the left-hand column, then on Wages and Income
- Locate the Less Common Income section and click on the arrow on the right
- Click Start next to Miscellaneous Income at the bottom
- On the next page, click Start next to Other Reportable Income
You cannot use TurboTax Free edition to report this income as this is reported on Schedule 1 of form 1040 which is not covered by the free edition.