It would depend on how they gave him the money. Assuming he was paid via check, he should report this as "Other Income" and specify that it is not in relation to a Schedule C (self-employment).
Here are the steps you should take for this:
1. At the top of your screen, click on the tab "Federal Taxes" and then click on "Wages and Income"
2. Scroll down to the near bottom of this page until you see the section "Less Common Income"
3. At the last line item of this section is "Miscellaneous Income, 1099-A, 1099-C" - click the icon to the right that says "Start"
4. You will now be at the screen titled "Let's work on any miscellaneous income" - see the second line item (first one not in bold) that
states "other income not already reported on W2 or 1099" - you want to click the "Start" icon just to the right of that statement.
5. You are now at the page titled "Other Wages Received" - select "Yes" and then click on "Continue"
6. The first page is for household employees - ignore that and click on "Continue"
7. The next page is for sick or disability pay - ignore that as well and click on "Continue"
8. Now you are at the page titled "Any other earned income" - select "Yes" (under "did you earn any other wages") then click "Continue"
9. Now you are at the page titled "Enter other source of earned income" - select "Other" - and click "Continue
Here is the screen where you will enter the description of the shares details and the amount that was paid out to your husband.
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