My son worked at a college as a research assistant earning a stipend of 4000. he received a 1099 MISC. turbotax is making it unearned income. taxing it at parents rate?

[MarilynG1]

If your son is your dependent, you don't need to enter his 1099-Misc on your return.  He will file his own return, if he is required to file.

The 1099-Misc income will be considered Excess Scholarship Income, if it exceeds his Education Expenses and he is also a student at the school.  In this case, it is considered Earned Income.

If he is not a student at the college, he can report it as 'Other Miscellaneous Income' and pay tax at his tax rate.  However, in this case he should have received a W-2. 

To enter this income, you will take the following steps:

• Federal
• Income and Expenses
• Scroll down to Miscellaneous Income, 1099-A, 1099-C
• Choose Other Income Not Reported on a W-2
• Continue to Other Earned Income

Depending on the situation, the way of reporting the 1099-Misc may vary.  Here's more info on Reporting 1099-Misc for Stipend.

@joefratarcangeli