To clarify, you are not required to report your daughter's $808 income from the 1099-NEC on your tax return.
For the 2024 tax year, a minor who can be claimed as a dependent must file a tax return if their earned income exceeds their Standard Deduction. This is the greater of $1,300 or the amount of earned income plus $450, up to the full Standard Dedu...
Since your daughter's earned income from the 1099-NEC is $808, she does not meet the threshold for mandatory filing based on earned income alone. However, since it is for self-employment as noted by @RJS the threshold is $400 and you daughter would need to file a return,
For more detailed guidance, you can refer to IRS publication on filing requirements
See to post by @rjs to file a 1099-NEC if your daughter elects to file a return.
[Edited 03/03/2025|7:35 pm PST]
