@Opus 17 - I agree, internships can be iffy in how to report. I think that internships, at the school, could even be treated as scholarship income, rather than "other income". There's also the "one time gig" exception. That said, I believe an internship, away from school, in the student's chosen field ("regular line of work") is earned income, either as a W-2 employee or contract employee (1099-Misc).
@Erin03 - Either way, a $1300 1099-Misc, means that she has to file a tax return. "Other income" is unearned income and the $12,200 limit does not apply. It will also not be included in the standard deduction calculation. The IRS considers anything in box 7 of 1099-MISC to be self employment income. TurboTax (TT) aggressively steers you in that direction, even if the amount is in box 3. If you try reporting box 7 income as anything else, you chances of hearing from the IRS are very high.
That said, the key to getting TT to treat it as other income (if that's what you believe it should be) is to follow these steps:
Enter the 1099-Misc
On the next screen Describe what the payment was for
On the next screen select "none of these apply"
On the next screen select "No it didn't involve work like my main job"
On the next screen select "I got it in 2019" ONLY
On the next screen select No, it didn't involve intent to earn money
TT will put the amount on line 8 of Schedule 1 as other income
