The whole CARES act stuff and free money stuff from PPP has muddied up the waters a bit this year.  If it was any other year I would enter it on schedule C and not think twice about it.  Without any additional divine guidance, I guess I would go back to pre COVID thinking and add it to the schedule C.  And I always manually enter totals on schedule C so I don't tend to worry about how 1099s are going to tie into the form.