Spouse received 1099-Misc for wages paid during surgery. How do we report it?

The 1099-MISC will be "Other Income." 

Here is how to report the 1099-MISC:

• Navigate to Federal > Wages & Income > Other Common Income> Form 1099-MISC> Start or Revisit
• Enter the 1099-MISC as printed, Continue
• Describe the reason for this 1099-MISC:  Use the best description you can, Medical Leave Pay or something similar
• Select None of these uncommon situations apply, then continue
• Select No, it didn’t involve work that's like your main job and continue
• The next screen asks how often you get income.  Select only the year of this specific 1099-MISC, 2024.

was the 1099 from her employer or an insurance company like AFLAC, Prudential or others. 

this was copied from an earlier thread

 The proceeds of an accident and health policy, like AFLAC are not reportable as income so long as you did not deduct the premiums, and so long as this is not an employer provided fringe benefit.

However, if you pay your premiums under a flexible benefits plan with pre-tax dollars, or if your employer pays part or all of your premiums, some of the benefits you receive may be taxable. If both you and your employer have paid the premiums for the plan, only the amount you receive for your disability that is due to your employer’s payments is reported as income. Therefore, you may receive a W-2 form from your employer that will include the taxable benefits amount you received.