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It depends. If you are performing any duties in conjunction with the stipend (e.g. teaching assistant, research assistant, student-teacher, clerical work, etc.), then the payment is considered self-employment income, which is reported on a Schedule C and subject to both income tax and self-employment taxes. If you are not performing any duties in conjunction with the stipend, it can be classified as Other Income. 

If you want to enter your 1099-NEC and have it flow to a Schedule C, please follow the instructions below:

1. Open your return.
2. Search for 1099-NEC with the magnifying glass tool at the top of the page.
3. Click on the Jump to 1099-NEC link at the top of the search results. 
4. Enter your 1099-NEC. 
5. Describe the reason for your 1099-NEC. 
6. Choose the option None of these apply to me on the page Does one of these uncommon situations apply?
7. The amount from your 1099-NEC will flow to Schedule C. 

If you want to enter your 1099-NEC and have it flow to Other Income (and not be classified as self-employed), please follow the instructions below:  

1. Open your return.
2. Search for 1099-NEC with the magnifying glass tool at the top of the page.
3. Click on the Jump to 1099-NEC link at the top of the search results. 
4. Enter your 1099-NEC. 
5. Describe the reason for your 1099-NEC. 
6. Choose the option This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby (this is not common) on the page Does one of these uncommon situations apply?
7. The amount from your 1099-NEC will flow to Other Income. 

@Marka81