INTERNSHIP WAGES

My son had an internship through his college which is required for his degree.  He received a 1099-NEC.  In Turbotax Help in indicated that these wages were not subject to self-employment tax.  I need assistance on how to enter the 1099-NEC wages where Turbotax will not consider the wages taxable.  I am claiming him on my tax return as a dependent.  I know he has to file a return for these wages, but need help to key into Turbotax so his return does not reflect self-employment tax.