She will want to file a Schedule C to report Self- Employment income. Because she is considered an independent contractor rather than an employee, she will be able to deduct any business expenses incurred. Starting in 2023, she will be receiving a 1099-K from Paypal to show the payments which can be reported on the Schedule C. (This year if you do not receive a form you simply report as general income.)
See Self-Employed Tax Tips | Independent Contractors ... - TurboTax and TurboTax Self-Employed Online 2022-2023 - Intuit for more information, and please post if you have any additional questions.
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