Dancing with the IRS

I flowed a small amount of cash from my business to my brother this past year. He buys me lunch almost every weekend. I feel like I should give back a little bit. However my bro wanted to know how to report the income on his tax return. I didn't know how to do it. But I took the action to figure it out.

In cases like this, you just got to defer to the Internal Revenue Service. I googled their web site and made a call. I was on hold for a while. Then the person told me I had called the phone line for businesses, not individual taxes. I got the the phone number for individual taxpayers.

I had a long wait. When I talked to the next IRS employee, she was only able to transfer me to another department. I waited for a super long time. Finally I got someone on the line. She told me I had to talk with the small business department. I perservered, and waited for another long time.

Finally I got someone to answer my question. The income is taxable. Must be reported on Line 21 of the Form 1040. This is the "other income" line. My bro must put the amount on that line, and describe the income type.