The circumstances are that they flew round trip to Mexico twice and stayed for a few months each time, they own their home in the US, in Massachusetts, and rented it out while they were away, they will return to MA, they don't intend to move to Mexico. In addition to the stipend their room and board in Mexico is provided. They don't receive a W-2 or 1099 for the stipend. They can declare their travel expenses if the stipend income is considered self-employment.