Only businesses issue 1099-MISC form in the course of doing business, individuals do not. No 1099-MISC is necessary for her to enter her self-employed income.
The Federal SE tax must be paid on her tax return for any self-employed income over $400. The SE tax for self-employed income IS the FICA tax.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
