Carl
Level 15

Get your taxes done using TurboTax

If box 7, then the IRS automatically considers that self-employment income. The below entry instructions apply. But you can expect to have to prove it was not self-employment income when the IRS questions it 24-36 months after it's filed. So keep all your paperwork concerning the stipend, and this will just be an inconvenience when you get that letter from the IRS, instead of a problem.