It depends if she has any other income or other filing requirements. If she does need to file a return, she would have to use the section that includes Self-Employment.
She is a business in the IRS's eyes. You do not have to carry on regular full-time business activities to be considered self-employed. This is non-employee compensation. She was contracted to do a job, not employed to do a job.
When you have self-employment income, you have to file an income tax return if your net earnings from self-employment are $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.
Refer to the link to see if she has a filing requirement.
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