You can report it as “Other
Employment Income”. Click “Find” and search for “Employment Status”, then
select it from the list and click on the “Go” button.
Check off “Received tips,
gratuities, occasional earnings, or other employment income”, then click the
“Continue” button.
On the “Other Employment Income
Sources” page, fill in the top line, “Tips, gratuities or occasional earning
not reported on a tax slip from the payer”, then click the “Continue” to save
your changes.