As xmasbaby0 mentioned, the 1099-NEC reports self-employment income. This triggers self employment taxes which cause your daughter to owe on her return.
If she was self-employed, there may be expenses that she can use to reduce her taxable income.
Why did she receive the 1099-NEC? Sometimes the form is issued for something that is not considered self-employment.
Please see this Intuit article about stipend income.
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