If she didn't receive a 1099, you can report this as other income. To report other income, follow these steps in TTO:
1. Navigate to Federal; Wages & Income
2. Miscellaneous Income
3. Other reportable Income
4. Click the plus sign (+) to Add Another Miscellaneous Income Item
5. Add a brief description and the amount.
If she did receive a 1099, you can also enter this in step 1 above, please select the type of 1099 (such as 1099-NEC) on the instructions screen, then follow the on-screen instructions to add payor data and amount.
