You do not enter it on your tax return. She will have to file a separate tax return.
You have to file an income tax return if your net earnings from self-employment were $400 or more. If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 and 1040-SR instructions.
Please see: What are My Self-Employed Tax Obligations?
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