college student received stipend

[JT2307]

College student helped out with research in Buffalo and received a stipend - they provided the room for the three months he was there. He received a 1099-misc with $5000 under other income. Anyway to reduce this since it is his only income?

Any thoughts?

[ATSMAN]

College student helped out with research in Buffalo and received a stipend - they provided the room for the three months he was there. He received a 1099-misc with $5000 under other income. Anyway to reduce this since it is his only income?

Any thoughts?

You will have to look at the facts and determine if he was an employee or independent contractor?

I had one PhD student involved is some sort of "Govt Project" at MIT and he had an e-mail from MIT that for tax purposes he had signed up as an independent contractor because it clearly stated that he was NOT an employee of MIT.

Filed a Sch C and tool some business expenses, mostly office supplies, business portion of cell charges, some research material etc.