<p>My son received a NSF REU last summer. The university gave him a 1099-Misc and reported the total of the REU grant, travel and food money in Box 7 Nonemployee Compensation. I know this is subject to income tax but is it also subject to self employment tax? If it is, can I take a deduction for the cost of the travel and food?</p>
<p>Son did two REUs and some other NSF-funded research. It was taxable though the treatment by the various schools differed. I think that one or two did a 1099 (contract work) form.</p>