Sounds like she is new to babysitting and reporting her income.
https://ttlc.intuit.com/questions/2903027-how-do-i-report-income-from-self-
Excerpt:
If your self-employment income was only from cash, personal checks, credit card payments, or cryptocurrency
Open your return and type Schedule C in the Search box. Select the Jump to link. This will take you to where you can enter any cash, personal checks, credit card payments, or cryptocurrency (Form 1099-K) related to your self-employment. You may first be asked some general questions about your business. After you answer them, you’ll be taken to the Let's enter the income for your work screen. Select Other self-employed income and provide all necessary information.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
