Yes, enter the 1099-MISC and report that is was for a stipend if that was the case.
It will not be subject to Self-Employment tax.
Click Federal
Click Wages & Income
Click “See All Income” if needed
Scroll down (PAST SELF-EMPLOYMENT) to “Other Common Income”
Click “Show more”
Scroll down to “Form 1099-MISC”
Click Start
Enter the 1099-MISC and Continue
On the “Describe the reason for this 1099-MISC” screen enter something like “Stipend” and Continue
Select “None of these apply” and Continue
Select “No, it didn’t involve work like main job” and continue through the interview selecting the appropriate answers for a one-time payment to cover expenses and not job related work
The amount from the 1099-MISC will be reported as Other income on the 1040 line 7a, not as Self-employment
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