I agree, but when a non-tax smart person like me goes thru the TT interview and help prompts, we rely on those to fill out the TT questions. If I took the TT Prompt you quoted literally, I would have reported all of her income unecessarily.
I just happen to dig a little further into the IRS Pubs but most people just rely on the interview screens, which in this case would lead to receiving a much lower Premium Tax Credit.
I will go under the assumption "She should NOT have to report her income on line 2B simply because she made $401 of self employment income."
