Get your taxes done using TurboTax

1) You can enter the 1099-NEC as shown at the bottom of the post.

2) You would enter the amount on her return. You do not enter your dependent's income on your return. Unfortunately, because of the amount, you will need to file in order to show the IRS that this is not SE income. Had it been $399, you wouldn't have had to file. (You usually must pay self-employment tax if you had net earnings from self-employment of $400 or more)

3) You can't take the credit if they reimbursed the money.

4) No. It is not income. They reimbursed you.

1099-NEC entry:

You can add it as other income and then back it out again with an explanation. "Incorrect 1099-NEC. Tuition reimbursement"

• Wages & Income
• I'll choose what I work on
• Less Common Income select Start (or Update) for 
• Miscellaneous Income.
• Other reportable income and you can enter your own description(s) and amount(s).