Where to enter income from CARES Act Provider Relief Fund Checks?

[mrpooh]

Where to enter income from CARES Act Provider Relief Fund Checks?

I received a 1099-MISC.  Just not sure what section this "income" should go in.

Should it just be added to self-employment income?

Cheers

[ColeenD3]

Yes, since it was not reported on Form 1099-G. Please see this answer from KathrynG3. 

CARES Act grant money reported to you on box 6 of Form 1099-G is money that is entered under Other Common Income as Other 1099-G Income unless it is specifically excluded from taxability as PPP or EIDL advance funds.

Otherwise, you can report this as other income on Schedule C in the COMMON INCOME section under Other self-employed income, includes 1099-K, cash, and checks.

[mrpooh]

Thanks for the quick response.

This income was reported on a 1099-MISC form I received.

I will look for the section on Schedule C that you referenced in your message:   ("...report this as other income on Schedule C in the COMMON INCOME section under Other self-employed income").

Cheers