[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-9368":3},{"rec_id":4,"title":5,"text":6},"9368","What do I enter for miscellaneous business income?","Include the following amounts in miscellaneous business income:\n\u003Cul>\n\u003Cli>\nFinance reserve income\n\u003C/li>\n\u003Cli>\nScrap sales\n\u003C/li>\n\u003Cli>\nBad debts you recovered\n\u003C/li>\n\u003Cli>\nInterest (such as on notes and accounts receivable)\n\u003C/li>\n\u003Cli>\nState gasoline or fuel tax refunds you received in 2025\n\u003C/li>\n\u003Cli>\nAny amount of credit for biofuel claimed on \u003Ci>Line 3\u003C/i> of \u003Ci>Form 6478\u003C/i>\n\u003C/li>\n\u003Cli>\nAny amount of credit for biodiesel and renewable diesel claimed on \u003Ci>Line 11\u003C/i> of \u003Ci>Form 8864\u003C/i>\n\u003C/li>\n\u003Cli>\nCredit for federal tax paid on fuels claimed on your 2024 \u003Ci>Form 1040\u003C/i>\n\u003C/li>\n\u003Cli>\nPrizes and awards related to your trade or business\n\u003C/li>\n\u003Cli>\nAmounts you received in your trade or business as shown on \u003Ci>Form 1099-PATR\u003C/i>\n\u003C/li>\n\u003Cli>\nAny amount of credit for COBRA premium assistance. See your \u003Ci>Form 941\u003C/i> or \u003Ci>Form 944\u003C/i> for 2025 for the nonrefundable and refundable portions of this credit that you claimed against your employment taxes.\n\u003C/li>\n\u003Cli>\nOther kinds of miscellaneous business income\n\u003C/li>\n\u003Cli>\nRecapture of excess depreciation, including any section 179 expense deduction\n\u003C/li>\n\u003C/ul>",1777391578845]