<p>Line 21. Which is where it belongs since it was reported on the 1099M. The problem arises in not accompanying this with self-employment information/taxes that they are looking for. At least that’s what I’m assuming. I tried calling the IRS number, but they don’t give any more information than they do on the Where’s my refund webpage. Hopefully the letter will provide a number that I can call and talk to a real person.</p>