When asked if any scholarship wasn't for education expenses, try answering that no and don't enter any amount there. (I have desktop TT, and my interview is different).
Do enter the $11,214 has having been used for R&B (that's what makes it taxable).
The result you want is $11,214 on line 8r of Schedule 1.
Here's my "standard answer" to how to enter stipend income:
If you do have a 1098-T, one of the follow-up questions will be do you have any scholarships not shown on the 1098-T. Enter the additional scholarship/stipend there. When asked if any was used for room and board, answer yes. Then enter the amount you want to be taxable (usually all of it), in the pop up box. R&B are not "qualified educational expenses". So, this is how you tell TT that it is taxable. Note the wording at that screen “or other expenses”. You didn’t have to literally use the scholarship for R&B. This will put it on line 8r of Schedule 1 (this line was added in 2022).
Yes, entering at the 1099-Misc and (worse) the 1099-NEC treats the income differently and may subject you to self employment tax.
Scholarships/stipends 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.
Taxable scholarship goes on line 8r of Schedule 1, from which TT treats it as hybrid income.
