1099-MISC for a stipend payment - where do I put it?

[Hal_Al]

Q. The 1099 Misc is what I am curious about.  How it's treated and where reported?

A. Do not enter the 1099-Misc in the 1099-Misc section.  Instead, enter it in the educational expenses and scholarships section.

After entering the 1098-T, the interview will eventually ask if you had any scholarships not included on the 1098-T.  Answer yes. Then enter the $19,000.  When asked if any of the scholarships was used for room & board, answer yes and  enter the $19,000 again. Since R&B are not qualified educational expenses, this is how you report the stipend as taxable.  Note the wording at that screen “or other expenses”. You didn’t have to literally use the scholarship for R&B.  This will put it on line 8r of Schedule 1 and be treated as earned income so you get the full $14,600 standard deduction.  Some of it will be subject to the "kiddie tax" and taxed at the parent's marginal tax rate.

[jonsn]

Thank you very much.