Thank you for your response. I have begun working on my daughter's own tax form. I do believe that her income qualifies as hobby income per IRS definition (I looked at the IRS website to help make this determination). My new question is...since she received a 1099-NEC from RecRoom (the company that runs the virtual reality game). Would it be best to enter the amount she earned under the "Income from form 1099-NEC" and flag this as an uncommon situation by clicking on "This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby."? Or should I do as you originally suggested and just enter it under the "Less Common Income, Miscellaneous Income, Hobby income." If I enter it in both locations (1099-NEC and Less Common Income), this seems to create duplication (?) Thanks.
