For the people downvoting, that's unironically a thing:

https://www.irs.gov/publications/p525#en_US_2024_publink1000...

>Illegal activities.

>Income from illegal activities, such as money from dealing illegal drugs, must be included in your income on Schedule 1 (Form 1040), line 8z, or on Schedule C (Form 1040) if from your self-employment activity.