There are many questions that need to be answered before an accurate answer can be given. Income from a 1099Misc as a stipend is normally considered earned income because you are receiving money for work performed. in your case research. If the 1099 Misc is small enough you might not owe tax anyway. If there is other income besides the 1099-Misc there may income but the Credit for education expenses from 1098-T might wipe out any tax owed. There are a lot of variables to consider. Tony F CPA
