The CPR training is business income because he is performing a service for which he is being paid. That is self employment income and must be reported on Schedule C. If he has expenses to earn that income he will be allowed to deduct those expenses.
The stipend is usually paid to cover expenses instead of a salary like an employee. If that's the case for the volunteer work then it could be reported as 'Other Income.
You should select it was not your main job and there was no intent to earn money. This income will show up on Schedule 1, Line 8z.
You can view your 1040 form before you e-file:
- Open or continue your return. (TurboTax Online)
- With the Tax Tools menu open, you can then:
- View only your 1040 form: Select Tools. Next, select View Tax Summary in the pop-up, then Preview my 1040 in the left menu.
- TurboTax CD/Desktop - Select Forms (upper right) > Scroll to Schedule 1 (left) > View line 8z
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