Typically a stipend is not self-employment income. If they are considering this as compensation that is not employee wages (since a different entity is paying you, you are not their employee), you may need to file Schedule C. Basically, if you do not get a W-2 as an employee, you are, by default, self-employed.
You would be able to take all expenses for this income. Your normal $250 allowance for what you paid has now become unlimited.
Qualified expenses are amounts you paid or incurred for participation in professional development courses, books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. For courses in health or physical education, the expenses for supplies must be for athletic supplies. Qualified expenses also include the amounts for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus. This deduction is for expenses paid or incurred during the tax year.
Qualified expenses
