Yes, they are taxable income. You report it as other miscellaneous income.
To report it as ordinary income select the following:
- Income
- Show More next to Less Common Income
- Start next to Misc Income
- Start next to Other Reportable Income
- Enter the amount of the money you received and the description.
This will enter the income on line z of her Schedule 1 with a description which will then flow to line 8 of the 1040. It will be taxed as ordinary income instead of self-employed income.
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