She owes self-employment tax for Social Security and Medicare. If a person has even $400 of self-employment income they are required to file a tax return and pay self-employment tax.
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/2893577-does-a-1099-misc-mean-i-m-self-employed
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