MarinaEA
Level 4

A student received a 1099 NEC with box 1 for 7k. She said that was a stipend payment for 3 months out of town fellowship that covered food, housing, and she also performed some services. The stipend is not from Educational institution directly, but from the Zoo. 

How do we record this? Is that subject to SE? A schedule C? If so, can we deduct housing, 50% food, etc since it was out of town? Or does this go under "other income" and not Schedule C thus not subject to SE? 

Cant find proper information for her specific situation. She is a full time student at the University.

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