MarinaEA
Level 4

1099NEC started in 2020, and supposedly those are issued only for non employee compensation and that is what is say on that form. That's why that form was created. 1099MISC is issued for all other income. 

Stipend payments are taxable except payments issued for qualified education expenses- books, tuition, which was not in her case. Ultimately, we think that she should have been issued a W-2 or 1099MISC at least not 1099NEC box 1.