Where do i report speaking honoraria income ($400) that was less than $600 and did not receive a 1099. Does this need to be reported?

[MichaelDC]

Yes. It needs to be reported. However, since honorariums are generally not considered self-employment, you would enter that as miscellaneous income by following the directions below:

• Select Federal, Wages and Income and then scroll to the bottom
• Select Miscellaneous Income under the Less Common Income category then
  
• Select Reportable Income, then
• Select "Yes" and, in the next screen, describe the income as "Honoraria"
  

Please feel free to post any additional details or questions in the comment section.