This would need to be filed on her own personal return. You can still file her as your dependent on your return as you normally do if this is the only income she has and otherwise qualifies to be your dependent.
Depending on the type of income the 1099-MISC is reporting, she may not have to file a return. TurboTax will help you decide this information. Be sure when filing her return to mark that she can be claimed as a dependent by someone else.
Since you have mentioned that the income is from a research lab, below are the directions on how to enter the 1099-MISC if it is reporting money received from research study.
- Type 1099-misc in the search box.
- Click on the Jump to 1099-misc link.
- This will take you to the 1099-MISC screen.
- Answer No to having self-employment income or expenses.
Here's the link that explains how to start another return in TurboTax:
https://ttlc.intuit.com/replies/3288574
