My son has 18k in internship stipends with Form 1099 NEC. If I enter it as 1099 NEC it will be subject to self employment tax. I also tried to enter it as "other reportable income", then it is treated as unearned income and taxed on my rate (much higher). Can I report the amount on "other income not already reported on a Form W-2 or Form 1099"? I think that is the way for scholarships/fellowships. Not sure if it also applies to student internship stipends.
