Q. Is this still correct for 2024?
A. It depends on which of the several replies, above, you are referring to. Even though you may have pressed reply at a specific post, your reply just goes to the bottom of the thread.
More importantly, it depends on the details of your own situation. Stipends should not be reported on a 1099-Misc (but is sometimes erroneously done) and therefore should not end up on line 8z of Schedule 1 as other (unearned) income.
Stipends are treated like taxable scholarship and goes on line 8r of schedule 1 as earned income*.
For many people that may not make a difference. For some, particularly those that can be claimed as a dependent, it can be a big difference.
*Scholarships are a hybrid between earned and unearned income. It is earned income for purposes of the $14,600 filing requirement (2024) and the dependent standard deduction calculation (earned income + $450). It is not earned income for the kiddie tax and other purposes (e.g. EIC). For grad students and post grad fellows, scholarship, stipend and fellowship income is earned income ("compensation") for IRA contributions.
