1099 misc given by selling warranties for my job as a finance manage at a car dealership. I can't figure out how to claim this. It's not a small business and doesn't seem to fit on a Schedule C. Help please

[ColeenD3]

 The 1099-misc from the car manufacturer is personal "other income", under a special rule for "SPIFFs"* and goes on line 21 of from 1040.

*SPIFF (Special Performance Incentives for Field Force)  payments reported on Form 1099MISC; (1) are not treated as wages, (2) are not subject to federal income tax withholding, social security, Medicare, or federal unemployment tax, and (3) are not considered to be self employment income and, therefore, are not subject to self employment tax. Box 3 of the 1099-misc is the correct place for a SPIFF to be reported. 

http://www.irs.gov/pub/irs-pdf/p3204.pdf

[Gardengurl1542]

Line 21 on 1040 is about refunds not income reporting.  I'm confused.

[Gardengurl1542]

I figured it out.  It goes on the 1040.  Simply under "other income".  No other forms or schedules needed.

found this publication:   https://www.irs.gov/pub/irs-pdf/p3204.pdf