This sounds unusual, but if her actual wages were $160 it should be reported on your Federal tax return.
The issue is, it will be subject to self-employment tax that the employer did not pay their portion of. That is a separate issue that you may pursue. We will deal with the proper posting of your document.
You should post the W-2 exactly as it is "Except", you may have to post $1 not $0.01 in Box 1.
In addition, you should file a 1099-NEC even though you didn't get one.
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Wages & Income
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1099 MISC and Other Common Income
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Select Income from a 1099-NEC
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Enter payer's name - Name from the W-2
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EIN Number - From the W-2
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The amount you received - $160.00
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State what it was for
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Click None of these apply
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No you do not have expenses to enter
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