Yes, this is considered self employment income. She may have expenses that are allowed to be used such as mileage. If the expenses reduce the income to less than $400, then she will not have self employment tax on the earnings.
You can enter your business expenses by using the information below. This will require an upgrade to TurboTax Self Employed if you want to be able to access your return online at any time or the CD/Download version of TurboTax Basic. TurboTax Products
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