If you received a 1099-Misc, with an amount in box 3; IT IS INCOME and should be reported as income. The above discussion is about keeping it from being subject to social security and medicare tax, not income tax.
Although SOME reimbursement MAY be exempt from income tax, there is a specific way to report it. and a 1099-Misc is not the way. It you paid qualified educational expenses with this "after tax" money you should be able to deduct it or claim an education credit.
Rather than tagging on to an old unrelated post, you should ask a new question, providing more details. Who paid you and why?
