Bartering income reported to you on a Form 1099-B, Box 13 is generally reported to the IRS on Federal Schedule C.
To report this income in your TaxAct return:
You may wish to refer to IRS Tax Topic 420 Bartering Income for additional information.
Per IRS Publication 525 Taxable and Nontaxable Income, page 19:
Bartering
Bartering is an exchange of property or services. You must include in your income, at the time received, the fair market value of property or services you receive in bartering. If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise.
Generally, you report this income on Schedule C (Form 1040). However, if the barter involves an exchange of something other than services, such as in Example 4, later, you may have to use another form or schedule instead.
See examples in Publication 525 for additional information.