The stipends were reported on 1099-NECs. My husband is a teacher so technically they are connected to his main career, however, they were not paid by his current employer but rather by the universities that were hosting the workshops. If I report these as business income and start deducting expenses I will end up posting a loss. I can declare it as an income from a "hobby or sporadic activity" in which case it will not be taxed as a business income. Also, it doesn't look like this type of income meets any of the nine points. Which seems a more reasonable choice?
Thanks again!
