Fellowship Stipend for Professional Certification and Roth IRA Contribution
In 2025 I participated in a paid fellowship program with the University of Texas HSC - Houston for a professional certification. Disbursement of the funds required completion of milestones at various intervals throughout the fellowship program, and continued participation until the fellowship ended in August 2025. What research I have conducted regarding "certain fellowship and stipend" payments that may be contributed to traditional and Roth IRAs appears to indicate that the word "certain" narrowly applies to graduate and postdoctoral stipends and fellowship funds. The amount I received from the fellowship program was reported on a 1099-MISC and was not for reimbursement of tuition or educational materials related to the professional certification, but for participation in the program and obtaining the certification. If allowed, how would I enter this amount as income earned so that FreeTaxUSA does not flag my pending 2025 Roth IRA contribution as an excess contribution. Also, will I need to pay self-employment tax on this amount, and how do i have FreeTaxUSA do so with a 1099-MISC?