1099-NEC Stipend

[DolphJack31]

I was in a research seminar class where I received a stipend. It was not a paid internship. Therefore, I received a 1099-NEC, but did not receive a W-2.

When prompted, should I list myself as "business--self-employed", even though I was not actually self-employed?

[CesarJ]

If you do not operate a research services business, this income is not classified as self-employment income. The correct place to report it is under Other Income, and the steps for doing so are listed below. 

1. Navigate to Federal Taxes.
2. Go to Wages & Income.
3. Select I'll choose what I work on.
4. Scroll to the bottom and, under the Less Common Income section, select Start or Update for Miscellaneous Income....
5. Browse the available income categories. If none of them apply, select Other reportable income, where you can input your own descriptions and amounts.

Should you need to report this as self-employment income, an article is provided here to guide you through reporting the related income and expenses.

[Edited 02/01/2026 7:39 PM PST]

@DolphJack31