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Self employed
More specifically to what Hal_Al posted, the filing requirements for self-employment income from a 1099-NEC are net income over $400. Since the stipend was issued on a 1099-NEC you can consider What self-employed expenses can I deduct? to see if ordinary and necessary "business" expenses could be applied to reduce the income below the threshold.
[Edited 3/6/2023 | 7:26 AM PST]
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March 4, 2023
11:15 AM