Yes, that's correct. She would fill out a 1099-NEC as the 'Payor' and the 'Recipient' is the LLC. On the Form 1096 (cover sheet to report 1099 to IRS) she is the 'Filer'. These forms are prepared/filed outside TurboTax.
She can report the 1099-NEC income as Miscellaneous Income and make an adjusting entry in the same section to zero it out, with a description 'Adjustment for Nominee Income'.
- Select Income & Expenses.
- Scroll down to Less common income and select show more.
- Scroll to the line Miscellaneous Income, 1099-A, 1099-C, and check start.
- On the page Let's Work on Any Miscellaneous Income scroll to the line Other reportable income and click start.
- On the page Any Other Taxable Income select yes.
- On the page, Other Taxable Income enter the description and amount.
Here's more detailed info on How to Prepare Nominee 1099's.
@dmurray59
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