Somewhat related to a prior topic I asked about... My 1099 income is mainly from call stipends. Part of the call stipend is paid as a teaching stipend for the residents that I work with on call. Would the portion of my 1099 income that is paid to me specifically for teaching purposes be excepted from being SSTB income? For instance, if I made $100k in 2020 in 1099 income for being on call and teaching and $20k of this was specifically paid as teaching stipend, would I only report $80k as SSTB income and the other $20k as non-SSTB?