The California Bureau of Automotive Repair (BAR) runs Consumer Assistance Program (CAP) for vehicle retirement.
In a nutshell, if you have an old car that fails a smog check but still runs, you can be paid $1000 or $1500 (depending on various factors) to retire it. After various forms and paperwork, you turn it in to a recycling center and collect a check on the spot.
Here is more information about the program: https://bar.ca.gov/Consumer/Consumer_Assistance_Program/CAP_Vehicle_Retirement_Program.html
What I want to know is how this is supposed to be reported on income taxes.
Searching for it on the IRS website and a general search engine turned up a lot of information about caps on retirement programs, which isn't relevant, but nothing specific pertaining to vehicle sales.
I found form 1099-MISC (https://www.irs.gov/forms-pubs/about-form-1099-misc) which appears the most likely, but it's not directly applicable according to the information at that link.
This is for a friend I am working with who works for a non-profit and definitely doesn't have enough income where this will likely even matter, but she wants to ensure she handles her tax paperwork correctly (even though she's likely going to get a full tax refund no matter what).
Is there a proper IRS form on which the $1500 (in her case) or $1000 income from the vehicle retirement program should be reported as income?
(She's using Turbo Tax and there is no obvious place to enter the information.)