You’ll have to verify this, but i believe the Fl 1st responders checks in 20 and 21 were considered (some sort) of reimbursement (there were no 1099s). In 22 they issued a 1099 to Employees… i don’t know if they’re considering it a bonus or award or a gift, but IMO. You should report it as Other Income. Yes it’s taxable but not subject to SE tax