Small income from tutoring last year, where/how do I report/claim this?

[rsevick]

My wife had a very small amount of income from tutoring last year ($150), all in cash or checks.   This is not a business but just something she does on the side for some extra money.  Is there a minimum amount to claim this?  If the amount doesn't matter, how should I claim this?

Thank you for your help,

Rob S.

[JulieS · Accepted solution]

Yes, when the total income is less than $400, and no W-2 or 1099 form was issued, you can report the amount as miscellaneous taxable income. 

Here's how to do that in TurboTax:
 

1. Sign in to your TurboTax account.
2. Select Edit under Wages & Income. 
3. Scroll down to Less Common Income at the bottom. Expand the section by selecting the down arrow. 
4. Select Start or Revisit to the right of Miscellaneous Income, 1099-A, 1099-C.
5. Select Start or Revisit to the right of Other reportable income.
6. Enter "Tutoring income" as the description and the dollar amount.
7. Select Continue, then Done. 
    

[rsevick]

Thank you.  Perfect... exactly what I was looking for.

Rob

[aysul]

what if income is greater than $400 and there is no 1099, no W2?