It appears she has two income sources one is the form 1099-NEC for the one-time show performance and one for a one-time payment from the university to cover expenses to attend a "Student Day." Assuming the 1099-NEC she received shows net self-employment pay over $400 she will have a tax return filing requirement.
First, she received the amount shown on the 1099-NEC for a performance which by definition is earned income and since she was not an employee of the company, she was self-employed. The form should be entered in the "Wages and Income" section using the "Self-employed 1099-NEC" topic. It is probable there will not be any income tax on this amount, but it is subject to self-employment taxes.
Next, she would enter the cash payment received for the "Student Day" as "Other Reportable Income." In the "Wages and Income" section scroll down to "Less Common Income" and select "Miscellaneous" and then "Other Reportable Income." Answer "Yes" and enter a description such as "Student Day" and enter the amount paid. This is an example of income that is not pay for a service or performance. Again it is likely there will not be any tax on this income.
Since it appears she is a full-time student and would be a dependent on your return, the form 1098T would be entered on your tax return for the education credits.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
