Education

It's earned income if entered as a scholarship, unearned if entered as "Other Income".

If the income is under the Standard Deduction, she needn't file. 

Here are some steps if you absolutely need to enter Form 1099-MISC, but if she won't need to file, it won't be needed.

Enter the 1099-MISC Under

Wages & Income

Other Common Income

Income from Form 1099-MISC   START

Enter the 1099-MISC as it was reported, Type "Scholarship" in for the description, 

Select "None of these apply" for uncommon situations, 

"NO" not like main job, 

Only got it in 2024, 

"NO" no intent to earn money, 

DONE

 These are TurboTax questions, not IRS questions. These need to be the answers to let TurboTax know it is not Self-Employment.

THIS GETS THE FORM 1099-MISC ON YOUR RETURN, now back out the double income-

Wages & Income

LESS COMMON INCOME

Miscellaneous Income, 1099-A, 1099-C    START 

Scroll all the way down to the LAST option- Other reportable income   START 

Type "Scholarship reported on Form 1099-MISC" and enter the amount AS A NEGATIVE AMOUNT (put a minus sign (-)  in front of the number

Done

The 1099-MISC as well as the negating entry will both be on Schedule 1 line 8z

Go to the education section and continue to the screen that asks for scholarships not reported, 

enter the amount on the 1099-MISC here. 

That lands on Schedule 1 line 8r and is treated as Earned Income for the Standard Deduction and IRA contributions.