1099NEC is considered self employment income. You need to file it on Schedule C and pay self employment tax on it. If she had any expenses for it she can enter them. Even though she won’t owe regular income tax she owes 15.3% self employment tax ti cover the Social Security & Medicare tax that wasn’t taken out like on employee W2 pay.
For an IRA contribution. If you only have self-employment income you can only contribute up to your net profit reduced by the deduction allowed for one-half of your self-employment taxes then only up to the max IRA limit. The self employment tax on $600 is 84.78. Half of that is $42.39. So you can only put $557.61 into a IRA.
