I received income from loaning shares of stock (Fully paid lending program). Where do I input that income?

That income should have been reported on a 1099-MISC. 

If not, you can enter the amount as "Other Income" 

If on a 1099-MISC. please enter the 1099-MISC as "Other Common Income"

Click on Wages & Income

Scroll down PAST Self-Employment to "Other Common Income" 

Click Show more

Scroll down to 1099-MISC

Click Start

Enter the 1099-MISC and answer the interview questions carefully. 

If applicable, you should be selecting No, not for work No, not to make money and received only in 2020 if this was not self-employment. 

It will be reported as income, but not Self-Employment. 

If there is no 1099-MISC, scroll down further under Wages & Income to "Other Income" 

“That income arises because the broker lent out your securities to a short seller.  The problem with this kind of activity is that a Payment in lieu of dividends is taxed at your marginal ordinary tax rate instead of the more favorable rates used for qualified dividend.

Report this on line 21 of your Form 1040 - Other income.”

Original Answer