1099 MISC from telephone coop does it have to be reported and if so where does it go there is no payee number

Yes. If you received a Form 1099-MISC it should be reported because the co-op is sending a copy to the IRS.

The box number on Form 1099-MISC will give you a clue where it should be reported. If the amount is in Box 1 or 2, it is Rental or Royalty income. Box 3 is Other Income. It probably will not appear in the other boxes.

I’m assuming it is Box 3 Other Income. If you clarify the box number, we can better help you. To report the amount as Other Income:

• Click Federal in the left column
• Click Wages & Income at the top
• Scroll down to Less Common Income. Click Show more
• Start Miscellaneous Income, 1099-A, 1099-C
• Start Other reportable income
• Say Yes to Any Other Taxable Income?
• Enter a description (Proceeds from telephone co-op) and amount ($xx)