How do I report a 1099-misc income if it is not from self employment?

If you receive a form 1099-MISC for a benefit from a previous employer, then you are not considered as self-employed and do not need to file a Schedule C.

In TurboTax Online, enter your form 1099-MISC by following these steps:

1. Open your tax return
2. Click Federal in the left-hand column then on Wages & Income
3. Navigate to the list of income categories
4. Locate the section Other Common Income and click on the down arrow on the right
5. Click Start next to Form 1099-MISC
6. Follow the interview until you arrive at the page titled Did this involve an intent to earn money?. Answer that this did not involve an intent to earn money. The amount will be reported as Miscellaneous income and will not be subject to Self-employment tax.

In TurboTax, there is a work-around. Although you may receive this income every year, say that you only receive the 1099-MISC in 2024, not in previous years and not in 2025, you will then have the screen where you can say that it did not involve an intent to earn money.