Report post doc fellowship stipend as income rather than grant

[sfowjr66]

My only income last year is from a grant paid to me for a post doc fellowship program I am in. But I want to make IRA contribution which is only permitted if I have income reported as salary or wages. How can I "recharacterize" my fellowship grant as income?   Can I delete the 1099G that reports the fellowship income and create a W2 form showing the payer as the same research institute that paid me the grant?  The reported income would be the same and whether reported as grant or as regular income the income would be taxable so I don't see why the IRS would care.  Thank you.

[Hal_Al]

Thanks to recent law, grad fellowships are now treated as earned income for IRA purposes. 

Enter at educational expenses/scholarships, rather than in the income section.  That will put it on line 1 of form 1040 with the SCH notation.