DB31
Level 2

1099 MISC Income

I am retired from an employer that started sending me a monthly 'stipend' to pay for health insurance back in 2016.  I've always had my taxes done by an accountant until this year.  But I just notice that in 2016 and 2017 this stipend was just listed as 'other income' and no self employment tax was owed.  However in 2018 my accountant had me pay self employment tax.  This year Turbo Tax keeps treating that income as self employment income and wants me to pay self employment tax, which is fairly substantial.  Was there a change in the law from 2017 until 2018 that caused this money to require self employment tax? I do not do any work or anything for this income.  It is just a check from my former employer.  Thanks for the help.