Is this income? My wife works as a curator of art. She received a grant to support research last year for $3000 for research expenses NOT income. She received a 1099NEC.

[scottkoterbay]

Research expenses include travel, material, books, and publication preparation in support of a specific project. She received it in November, so she hasn't spent any of the money yet. Should she file with a different form?

[HopeS]

You can enter the income reported on the 1099-NEC in TurboTax as "Less Common Income," which is reported on line 8 of 1040 Schedule 1 and will not generate Schedule C or SE tax.  Please use the following steps:

1. Miscellaneous Income, using these steps:
2. Click on Federal > Wages & Income   
3. In the Less Common Income section, click on the Start/Update box next to Miscellaneous Income, 1099-A, 1099-C. 
4. On the Let's Work on Any Miscellaneous Income screen, click the Start/Update box next to Other reportable income.
5. On the screen, Any Other Taxable Income? click the Yes box. 
6.  On the next screen, Other Taxable Income, enter a description and the amount.  Click Continue. 
7. The amount entered will appear on line 8 of Schedule 1 of 1040.

Assuming you are using TurboTax Online, follow these steps to preview your Form 1040  to make sure the amount reported is on Schedule 1 before you must pay.  

1. Open or continue your return.
2. Select Tax Tools in the left menu (if you don't see this, select the menu icon in the upper-left corner).
3. With the Tax Tools menu open;
4. Select Tools.
5. Next, select View Tax Summary in the pop-up.
6. Then Preview my 1040 in the left menu.

 @scottkoterbay