The above reply by LeonardS is one way to do it.
There is another way.
The IRS considers anything in box 7 of 1099-MISC to be self employment income. TurboTax (TT) aggressively steers you in that direction, even if the amount is in box 3. If you try reporting box 7 income as anything else, you chances of hearing from the IRS are high.
That said, the key to getting TT to treat it as other income is to follow these steps:
Enter the 1099-Misc at the 1099-Misc screen
On the next screen Describe what the payment was for
On the next screen select "none of these apply"
On the next screen select "No it didn't involve work like my main job"
On the next screen select "I got it in 2019" ONLY
On the next screen select No, it didn't involve intent to earn money
TT will put the amount on Schedule 1 Line 8, but identifying it as 1099-Misc income
Since you son has now effectively paid tuition with his own after tax money, he may claim the tuition credit, even though his employer paid the college directly.
