How to input 1099-MISC not subject to self-employment tax? It is Partner Retirement Pension Payment excluded from self-employment tax by IRC 1402(a)(1).

It depends on whether or not your distribution was reported correctly. 

Typically distribution for retirement benefits such as pensions, annuities, or other retirement plans. Additional variations of Form 1099-R include

• Form CSA 1099R,
• Form CSF 1099R and
• Form RRB-1099-R.

However, to enter other income that is not subject to self employment tax follow the steps below:

1. click on Federal Taxes
2. Income & Expenses
3. Scroll down and click Show More next to Other Common Income
4. Click Start next to 1099-MISC

Follow the Interview  and answer the questions as indicated below:

1. Enter the reason you got this money example retirement pension payment, scholarship, bonus, etc. Then continue.
2. Select None of these apply to "does one of these uncommon situations apply,"  then Continue.
3. Select No, it didn’t involve work….. and Continue.
4. Select ONLY the tax year for which this specific 1099-MISC was issued. Then Continue.
5. Select No, it didn’t involve an intent to earn money, then Continue.
6. Select NO, if no other Form 1099MISC then Continue.
7. Click the DONE button, and this should get rid of the self-employed tax,

If the above steps do not work you may want to delete the Form and start over by adding a new Form.  Clear your Cache and Cookies before adding the new Form since old information might be tramped.

https://ttlc.intuit.com/community/after-you-file/discussion/re-tt-says-pending-but-irs-says-they-received/01/2856189#M687748

@dhaffey1