A 1099NEC is self employment income. To report your self employment income you will fill out schedule C in your personal 1040 tax return and pay SE self employment Tax.
You pay Self Employment tax (Scheduled SE) on a Net Profit of $400 or more on Schedule C. You pay 15.3% SE tax on 92.35% of your Net Profit (If it is greater than $400). The 15.3% self employed SE Tax is to pay both the employer part and employee part of Social Security and Medicare. So you get social security credit for it when you retire.
But yes, if it was employee wages on a W2 she wouldn't have to file a return under 12,950 (Standard Deduction) except to get back any withholding taken out.
