It needs to show up as self employment income on Schedule C to count as Earned Income. THEN.....
If a Dependent only has Self Employment income the Standard Deduction is the Net Profit (minus 1/2 the SE tax) + 350 or 12,400 max.
If you have no expenses the SE tax is 4,800 x .9235 x .153 = 678.22
678.22 / 2 = 339.11
4,800 - 339.11 = 4,460.89 Earned Income
4,460.89 + 350= 4,810.89 Standard Deduction
You need to take the 1099NEC out of other income and enter it as self employment. You can enter Self Employment Income into Online Deluxe or Premier but if you have any expenses you will have to upgrade to the Self Employed version. Or any of the Desktop programs. But you will get the most help in the Home & Business version.
How to enter income from Self Employment
https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...
