I am dealing with the same issue. A student was issued 1099NEC with box 1 checked. She said it was a stipend to cover housing, food, etc. But she also said it was in exchange for some services. She is a student but it did not come from her University, but a Zoo society. She had fellowship there. 

I cant figure out if this is subject to SE tax, thus a schedule C? Or not, just other income? If it is subject to SE, can we deduct housing, food 50% as business expenses, etc since it was out of town?