Is this a fee your daughter was required to pay to the school district, or to the substitute teacher? Did she continue to receive pay from her school, and if so, was that fee deducted from her pay, or was she required to make that payment without any income from the school?
If your daughter continued to be paid by her school but the $50 substitute fee was deducted from her income, you don't need to report it. The change in salary accounts for this payment.
If she paid this fee to her school district, then that counts as an employee expense reported on Schedule A. These expenses only count to the extent they exceed 2% of her Adjusted Gross income. More information about reporting these expenses is below.
https://ttlc.intuit.com/replies/3300622
