Enter it as scholarship, in the educational expenses section. You'll be asked if you had any scholarships not shown on a 1098-T or W-2. Then you'll be asked if you used scholarship money to pay room & board. Answer yes and enter the same stipend amount. That will treat it as earned income and place it on line 1 of form 1040. But, you won't have to pay social security and medicare tax (form8919) on the income.
