State tax filing

In terms of the Federal taxation, is the anyway around paying the "self-employment tax" or the "tax for certain children who have unearned income?"  The 1099-MISC income was to cover summer internship expenses, and didn't even cover all of expenses in pricey  San Francisco  . If she paid the self-employment tax, I know she could deduct expenses, but most of her expenses do not line up what you can deduct for a self employed business.  Thanks in advance for your help.