Tax Question--1099 MISC Box 3, Other Income, Summer Research Stipend

[BelknapPoint]

In summary, kiddie tax will not come into play, but SE tax may be due, and no one is really certain about the answer to that one.

If the 1099-MISC amount is a scholarship meant to be a housing stipend, there should be no tax owed (even SE tax). If the 1099-MISC amount is wages for personal services, SE tax is probabkly owed. I would contact the school and ask what their understanding is concerning the $4,400 payment reported on the 1099-MISC.