No.
I do not advise disregarding the 1099-NEC for $763.13 from UberEats even if it will result in no additional tax. This form has been filed by UberEats with the IRS.
If your niece does not report it, she might get a letter from the IRS for underreporting her income. The IRS will tax her on the gross income of $763.13 (plus self-employment tax) as expenses have not been reported.
She should file a tax return, report her W-2, interest and her UberEats self-employed expenses and income. As her net self-employed income is below $400, she has no self-employment tax to pay and no tax either as her total income is below the standard deduction of $12,950. She will then be compliant with the IRS and receive a refund of tax withheld.
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