My daughter raised a goat for FFA and then sold the goat. How do I enter income and expenses?

[macuser_22]

Did she receive a 1099-NEC form?

[emmanutz]

No, but the school kept reminding them to claim the income on their tax returns

[macuser_22]

Depends if she must file a tax return.

2020 Filing requirements for dependents.

Single dependents— (Not age 65 or older or blind)

You must file a return if any of the following apply.
1. Your unearned income was more than $1,100.
2. Your earned income was more than $12,400.
3. Your gross income was more than the larger of—
a. $1,100, or
b. Your earned income (up to $12,050) plus $350.

Or Dependent had net earnings from self-employment of at least $400. 

However, if any tax was withheld, then Dependent might want to file anyway to get a refund of the tax withheld.

Also, a person that CAN be a dependent cannot claim him/her self and must check the box that says that another taxpayer can claim them (whether or not that taxpayer actually claims him/her).

Note: your state filing requirements might be different than the federal.
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Per IRS Pub 225 page 79
https://www.irs.gov/pub/irs-pdf/p225.pdf

4-H Club or FFA project.

4-H Club or FFA project.If an individual participates in a 4-H Club or National FFA Organization (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax.

Report the net income as “Other income” on Schedule 1 (Form 1040), line 8. If necessary, attach a statement showing the gross income and expenses.

The net in-come may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. Such a project is generally not considered a trade or business. For information on the filing requirements and other tax information for dependents, see Pub. 929


Enter as "Less Common Income",
Miscellaneous Income,
Other reportable income
Any Other Taxable Income - YES,
Description - enter "4H or FFA project proceeds after expenses"
Enter - amount

You will need to print and mail the return to attach the income and expense statement..

[edited to include how to report]

[macuser_22]

Above answer edited to include how to report if a tax return is necessary.