@A-LO
I agree with VanessaA, that is the easiest way to enter it in your situation (the stipend is less than $1300 and his total income does not meet the filing threshold). It gets identified as 1099-NEC income but not self employment.
For others reading this: be advised, stipend income is best reported as scholarship income.
Scholarships are a hybrid between earned and unearned income. It is earned income for purposes of the $14,600 filing requirement (2024) and the dependent standard deduction calculation (earned income + $450). It is not earned income for the kiddie tax and other purposes (e.g. EIC). For grad students and post grad fellows, scholarship, stipend and fellowship income is earned income ("compensation") for IRA contributions.
