1099-Misc.

My husband got 2 1099-Misc.

First was a stipend he gets because he served as a volunteer EMS for over 10 years and is over age 65.  He doesn't work for it altho he still volunteers.  This is not a business yet TT wants to create it as a business.  How do I report this 1099 income which is a bit like a retirement income (like he gets from his former employer.)  It is just something this county does to encourage volunteers.

 

Second:  he got a 1099-Misc. from a company where he occasionally helps to teach CPR.  It is under $1000.  He doesn't teach on any regular basis.  Again, TT wants to report it on Schedule C as a business.  But this isn't his business.  How/where does this get reported without causing such an issue of having to set up a business?

 

Thank you for your help!!