@calmom So I figure that the only way that (for TY2017 and TY2018) that I will owe income tax is if I report my “stipend” as unearned income that is NOT a scholarship. Of course, if report it as self-employment income, I’ll owe income tax. So the best scenario for me, if the IRS doesn’t send me requests to pay more, would be to treat my “stipend” as a taxable scholarship. Since taxable scholarships are earned income for the purposes of the standard deduction, then for TY2017, when my $4k “stipend” = scholarship is below $4350 (obviously), I owe no income tax. Similarly, for TY2018, with $5k “stipend” = scholarship and $6k scholarship = $11k scholarship is below $11350, I owe no income tax.
For TY2019, with $8k “stipend” = scholarship and $12k scholarship, taking the $12k standard deduction leaves $8k taxable income, $5900 of which is taxed at the rates table for trusts and estates.