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Get your taxes done using TurboTax
Form 8615 is the form for tax on unearned income. Form 1099-NEC is a form that reports earned income, and it most cases this income must be reported on Schedule C (there are some limited exceptions, but they are fairly rare.)
When a taxpayer has earned income on Form 1099-NEC, or self-employment income, the filing threshold is lowered to a net profit of $400 (Income less the expenses).
Since her income is from self-employment (unless the income wasn't from work, and was some other sort of earnings that may have different treatment), then your daughter does have a requirement to file, and a requirement to pay self-employment tax.
You can learn more about filing with self-employment income here: Self-employment income and deductions and here IRS Self-Employed Individuals Tax Center.
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