My wife judged two high school choir competitions in 2024, earning $460. She was just issued a check for that. How do I enter that as income?

[soonerplano74]

Is this amount enough to have to enter it on my return?

[rjs]

Any income over 49 cents is enough to have to enter it on your tax return.

If your wife regularly judges choir competitions, the money she earns is self-employment income. It would have to be entered as business income. But if this was a one-time activity you can report it as "other income" on Schedule 1 line 8z with a description that you enter. Here's how to enter it in TurboTax.

• Go to Federal Taxes > Wages & Income.
• On the screen "Your 2024 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, "Any Other Taxable Income?" Click Yes.
• On the next screen, "Other Taxable Income," enter a short description such as "Contest judge" and enter the amount. Click Continue.
• On the next screen click Done.

[VolvoGirl]

If you file a tax return you have to report all your income no matter how small.  But if she just got paid now it will go on your 2025 tax return next year.