Retirement tax questions

A part time position does sound like Self Employment income.  If she got a 1099Misc with the amount in box 7 that IS self employment.  If she was an employee she would have gotten a W2 with taxes taken out.  

 

Sorry she had to file schedule C for self employment income and pay the self employment tax.  The SE tax is to pay the mandatory Social Security & Medicare taxes the employer did not take out.  What kind of work was it?  There might be an exception for babysitting income.