She is actually considered an independent contractor which is basically the same as self-employed doing that. This does not mean she owns a business, it just means she is working but not being treated as an employee so she may be subject to SE taxes.
If her AGI was less than $34,000 then she can use the FREEDOM edition which will allow her to file for free.
https://turbotax.intuit.com/taxfreedom/
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