She might not feel like she is running a business---but as far as the IRS is concerned she is a self-employed, independent contractor---running her own business. 1099NEC ('"non-employee compensation") is the document issued to those who are independent contractors--working for clients-- and who are not having Social Security, Medicare or taxes withheld from their pay.
She will need to pay self-employment tax for Social Security and Medicare, as well as ordinary income tax. She will need to prepare a Schedule C for any business expenses she has had, such as supplies for handouts for her students, computer (?), office supplies she had to purchase, etc. etc. Does she have a home office dedicated to preparing for her work as a presenter for the school?
https://ttlc.intuit.com/questions/2926899-how-does-my-side-job-affect-my-taxes
https://ttlc.intuit.com/turbotax-support/en-us/help-article/form-1099-nec/1099-nec/L5qTsBiSe_US_en_U...
https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c
https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct
https://blog.turbotax.intuit.com/self-employed/self-employed-tax-deductions-
You will need to use online Premium or any version of the CD/download in order to prepare a Schedule C.
The issues with e-filing with a Schedule C will be resolved within the next several days.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
