My son got a 1099 NEC for a reimbursement of living expenses for a summer internship from his college. How do I enter that? None of the questions seem to apply on it

I question if Form 1099-NEC was the proper form for them to use, but seems you're stuck with it. 

(if they had used Form 1099-MISC, you could have reported it as Scholarship income)

 

Form 1099-NEC is Non-Employee Compensation and is to be used for Self-Employment income only.

If you report it that way, the student will be subject to Self-Employment tax which is the FICA tax employers withhold. 

TurboTax will also up-charge for Schedule C.

 

You can also enter it and select "Hobby" as the type of income in which case it will be treaded as "Other Income" subject to income tax but not Self-Employment (FICA) tax and no schedule C.