Self employed

Wow.  Thank you. 

1)That means that she has been paying self-employment taxes on that stipend for two years now.  I wish Turbo Tax could identify it as you said "sporadic".  That is not an option.  I clearly stated that it was not a part of her main job.  What a waste of money.  So, what you are saying is that she should pay normal taxes as Other Income, but she should NOT be paying self-employment taxes on that amount, correct? 

2) So in the other case I mentioned (the 1099-NEC), she SHOULD be paying normal taxes AND self-employment taxes on that reimbursement--even though it isn't for her main job and is also sporadic?