Just in case - 5:34PM, 2004/04/16
In addition to specifying exactly how to report your Nobel Prize, IRS Publication 525 includes the following important note:
Illegal income. Illegal income, such as stolen or embezzled funds, must be included in your income on line 21 of Form 1040, or on Schedule C or Schedule C-EZ (Form 1040) if from your self-employment activity.