In order to get the fellowship reported on the 1040 line 1 with SCH written before the amount, it needs to be entered in the Education Section of the Deductions & credits section. (Expenses and Scholarships)
If it was reported on a 1099-misc, it could also be entered in the "Other Income" section below Wages & Income" (BELOW SELF-EMPLOMENT 1099-misc). It will be listed on line 7a.
Ether way you enter it, it will be treated the same way, taxable as income but not self-employment.
If reported on a 1099-MISC, I prefer entering as Other Income since the 1099-misc is then reported and the IRS can match it.
Click Federal
Click Wages & Income
Click “See All Income” if needed
Scroll down (PAST SELF-EMPLOYMENT) to “Other Common Income”
Click “Show more”
Scroll down to “Form 1099-MISC”
Click Start
Enter the 1099-MISC and Continue
On the “Describe the reason for this 1099-MISC” screen enter something like “Fellowship” and Continue
Select “None of these apply” and Continue
Select “No, it didn’t involve work like main job” and continue through the interview selecting the appropriate answers for a one-time payment.
The amount from the 1099-MISC will be reported as Other income on the 1040 line 7a, not as Self-employment
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