Yes and yes. This is considered to be self-employment income. She would need to enter the income on Schedule C. See the steps below. She can only take miles that have a business purpose. If any personal miles are included, she would have to subtract them out.
No 1099-Misc
HOW TO ENTER
- First, sign in to My
TurboTax
- Next, click
the orange Take me to my return button
- On the white
bar at the top, click Federal Taxes
- Then, Wages & Income
- In the Self-Employment section (you may need to click Show more), next to Income and
Expenses, click Start (or
Revisit)
- When asked
"Did you have any self-employment income or expenses?"
select Yes
- You'll see
the screen titled "Tell us the type of self-employment work you
do." Enter your description, then Continue
- On the next
screen "Let's get income for [description]" select the
button Additional income. Includes
1099-K, check/cash payments and Continue
- The next
screen will say "Tell us about additional income for your
[description] work." List descriptions
and amounts on this screen
