The trick to entering it correctly in TurboTax, to get it treated as earned income but not subject to FICA or self employment is going through the Education expenses interview instead of the 1099-Misc income interview. Enter it as scholarship not shown on the 1098-T. When asked how much was used for room and board, enter the amount that you have determined to be taxable. New for 2022, it goes on line 8r of Schedule 1, rather than line 1 of form 1040.
Alternate entering, see: https://ttlc.intuit.com/community/college-education/discussion/re-how-to-report-1099-misc-received-f...
Excellent article on Stipendshttps://mint.intuit.com/blog/planning/what-is-a-stipend/
