This is reported as "Other Income" subject to income tax, but not self-employment tax.
ONLINE PROGRAMS:
Sign into your account, your return, and click "Pick up
where I left off"
Click Federal
Click Wages & Income
Scroll down to "All Income" and scroll down to Less Common
Income and click Show more
Scroll down to Miscellaneous Income, 1099-A, 1099-C and
click Start
Scroll down to Other reportable income and
click Start
Type Housing Stipend into the
description box and enter the amount
Click Done
