AS @MelindaS1 said, you do not report this income in the "Less Common Income/ Child's Income (Under Age 24)" section of TurboTax. In that section, you report the information about your parents so that TT can calculate the tax on form 8615. You still have to enter the income in some other section. This section is also used by some parents (not in your case) to report a child's unearned income on the parents return (form 8814 is used instead of 8615). (EDITED)
As others have indicated, YOU have to decide how to report this income. Your choices are:
1. Other (misc) income. It will treated as unearned income and subject you to the "kiddie tax" (form 8615). But you avoid the self employment tax (SET).
2. As self employment. No kiddie tax, but you pay SET, in addition to income tax. For estimating purposes, SET is 15% of the $18K income and the $5K tutoring income
3. Stipend/Scholarship income. Research and post graduate stipends are usually reported as scholarship income. I think that is probably where your income should go.*
You avoid SET. Scholarship income is a hybrid between earned and unearned income. It is earned income for purposes of the $15,750 filing requirement (2025) and the dependent standard deduction calculation (earned income + $450, not to exceed $15,750). 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. Since your increased standard deduction will wipe out most of your taxable income, a smaller portion will be subject to the kiddie tax.
*How to Enter scholarship/stipend:
Enter at Educational Expenses and Scholarships, under Deductions and credits (not the income section).
After answering no to having a 1098-T**, answer yes to qualifying for an exception (that gets you to the entry screens). You will have to go thru the whole education interview to get to the scholarship screen. At the scholarship screen, enter the amount of the grant. When asked if any was used for room and board, answer yes. Then enter the amount you want to be taxable (usually all of it), in the pop up box. R&B are not "qualified educational expenses". So, this is how you tell TT that it is taxable. Note the wording at that screen “or other expenses”. You didn’t have to literally use the scholarship for R&B. This will put it on line 8r of Schedule 1, from which TT treats it as hybrid income.
**If you do have a 1098-T, one of the follow-up questions will be do you have any scholarships not shown on the 1098-T. Enter the additional scholarship/stipend there.
