Question

Is there a place to account for this 1099-Misc when it is not something I earned, but it is a taxable fringe benefit that does not require a schedule C form?

It has been a taxable event since 1992 from General Motors, but it is not earned income.

You can report it as Other Taxable income.

Go to Federal Taxes.
Select Wages & Income.
Scroll all the way down to "Less Common Income."
Click the Start next to "Miscellaneous Income, 1099-A, 1099-C."
On the next screen, "Let's Work on Any Miscellaneous Income," scroll down and click the Start or Update button next to "Other reportable income."
The next screen asks, "Did you receive any other taxable income." Click Yes.
On the next screen, "Other Taxable Income," enter a description and the amount. Click Continue.