Education

It depends.  If the trainee position is not part of your education and you actively conduct this activity for a profit, and you do not consider it a hobby or nonbusiness income then there are two options.

1. Report it as self employment because it's an ongoing business concern as a subcontractor,  OR
2. Report it as 'Other' income on your return.
3. Use the links below to report the income:  
   1. How do I report income from self-employment?
   2. Other Income:
      1. Open your return.
      2. Go to Wages & Income
      3. Scroll to the bottom under Less Common Income select Start (or Update) for Miscellaneous Income.
      4. Select Other reportable Income > Enter a description and the amount

Taxable - Topic No. 421 Scholarships, Fellowship Grants, and Other Grants

You must include in gross income:

• Amounts used for incidental expenses, such as room and board, travel, and optional equipment.
• Amounts received as payments for teaching, research, or other services required as a condition for receiving the scholarship or fellowship grant. However, you don't need to include in gross income any amounts you receive for services that are required by the National Health Service Corps Scholarship Program, the Armed Forces Health Professions Scholarship and Financial Assistance Program, or a comprehensive student work-learning-service program (as defined in section 448(e) of the Higher Education Act of 1965) operated by a work college.
  • What's the difference between self employment and other income?

@ah100