If you are reporting income without a W-2 or 1099-MISC, it would be considered earned income subject to self-employment tax.
There is a new deduction after the Tax Cuts and Jobs Act called the Qualified Business Income (QBI) Deduction that further reduces her net income by 20% if you qualify for it. TurboTax will automatically cover this if you are eligible.
From the left menu>Federal>Wages & Income>from Add more income, look for Self-Employment and click Show More>Start and follow the prompts.
The Tax Cuts and Jobs Act eliminated unreimbursed employee business expenses subject to a 2% floor for most workers. Some exceptions, such as military, apply. Some states still allow a deduction for unreimbursed employee business expenses.
