Stipends are not subject to the kiddie tax. They are taxed as income not subject to self-employment tax.
You do not have to pay estimated taxes if you owe less than $1,000 in tax after subtracting your withholding and refundable credits, or if your withholdings are at least 90% of the tax for the current year or 100% of the tax shown on the return for the prior year, whichever is less.
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