You enter the 1099-MISC *exactly* as printed. Where you enter it in the program depends on what box or boxes the income is reported in. For example, income reported in box 1 or 2 is rental/royalty (passive) income and gets reported on SCH E. Income reported in box 7 is self-employment income and gets reported on SCH C. Income reported in box 3 *may or may not* be self-employment income. Where that gets entered depends on the exact reason of "why" you were paid that money. Prize winnings? Gambling winnings? Sale of a personal item? Money paid to you for a one time job you did that has no relationship to your primary source of income?