How do I report 1099-NEC received for a college student as a non-qualified award for summer research work? TT wants to charge self-employment. doesn't seem right

The student should contact the institution for more information as to why this payment was reported on a Form 1099-NEC. Research stipends are often reported as fellowships or scholarships instead of as nonemployee compensation. Different institutions may classify the work differently.

Generally, a Form 1099-NEC is reporting payments to an independent contractor or self-employed individual and would be subject to self-employment tax. The individual can also file a Schedule C and deduct any related expenses incurred in earning the income.

If the amount shown on Form 1099-NEC isn't entered on a tax return as self-employment income, it may lead to a notice from the IRS proposing to assess self-employment tax on the amount.

Please see this thread for a detailed discussion of this topic with other examples and options.

Please also see this TurboTax help article for more information.