I am not sure how you entered the 1099-NEC, but a 1099-NEC is for Non-Employee Compensation and needs to be connected to a Schedule C as Self-employed income. In this case, yes it is income for IRA purposes.
A 1099-NEC is not to be used for reporting a scholarship or employer education reimbursements.
The IRS brought back the 1099-NEC for just this purpose, so it would generate a Schedule C. Any other type of payments are reported on 1099-MISC or other appropriate tax document.
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