The tax owed is self-employment tax on the $2,000 grant. It is not income tax.
Generally, income reported on a 1099-MISC is considered by TurboTax as self-employed income subject to self-employment tax.
In your case, a grant for internship is not considered self-emplyment as there is no intent to make a profit.
In TurboTax, enter your form 1099-MISC and follow the interview until you arrive at the page titled Did this involve an intent to earn money?. Answer that this did not involve an intent to earn money. The amount will be reported as Miscellaneous income and will not be subject to Self-employment tax.
In TurboTax, there is a work-around. Although you may receive this income every year, say that you only receive the 1099-MISC only in 2021, not in previous years and not in 2022, you will then have the screen where you can say that it did not involve an intent to earn money.
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