Enter Form 1099-NEC under the Other Common Income topic, and use whatever description is accurate: "Board stipend," for example. After you enter the amount, the next screen will provide "uncommon situations" for this income. Check the box for "This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby."
This choice avoids the need for Schedule C and will report the income on Schedule 1 Line 8z Other Income. The total from Schedule 1 Line 10 flows to Form 1040 Line 8 as ordinary income.
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