No, you can't substitute a 1099-MISC for a 1099-K if that is what she received. She can report the income as other income.
To enter other income:
- Federal Taxes
- Wages & Income
- I'll choose what I work on -> scroll to the bottom and under
- Less Common Income select Start (or Update) for
- Miscellaneous Income
- Other reportable income and you can enter your own description(s) and amount(s).
