She should technically report this as sporadic income on her own return for 2022, that she would mark she was claimed as a dependent by another person. If she has any expenses she may be able to claim against the income (see What self-employed expenses can I deduct? for help with these) she should report the income as self-employment income and deduct the expenses to reduce her tax liability.
If she has to report the income as sporadic income you can follow these steps to enter it into TurboTax Online:
- Go to the Income & Expenses section of your tax return
- Click Edit/Add for your form 1099-NEC
- Input the details of your 1099-NEC and click Continue
- Answer the questions and Continue until you get to the Does one of these uncommon situations apply? page
- Choose This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby (this is not common) and click Continue
@13mmwoods
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