TaxHQ

Other income

Schedule 1 line 8 miscellaneous income — taxable HSA distributions, taxable state refunds, 1099-MISC box 3, prizes. Ordinary rates only: no FICA, no self-employment tax.

Tax year

Income

Ordinary rates. No FICA, no self-employment tax.

Rest of your return

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Total tax on your 2025 return

$—

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Why a separate line

As wages it would wrongly add FICA; as self-employment it would wrongly add SE tax. Other income is ordinary income with nothing attached.