As this is her first year doing this, she did not make much since you get the commission after the trip is complete. I’d still like to attempt reporting on her commissions even though I believe it is under the required minimum.
If she received even $432 of income from the independent contractor job, she is required to enter it on a tax return and pay self-employment tax for Social Security and Medicare, even if she does not receive a 1099NEC.
So...you add her earnings to your joint return. You will need either online Premium or any version of the CD/download to prepare a Schedule C for her business expenses.
https://ttlc.intuit.com/questions/2926899-how-does-my-side-job-affect-my-taxes
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c
https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct
https://blog.turbotax.intuit.com/self-employed/self-employed-tax-deductions-
If she received even $432 of income from the independent contractor job, she is required to enter it on a tax return and pay self-employment tax for Social Security and Medicare, even if she does not receive a 1099NEC.
So...you add her earnings to your joint return. You will need either online Premium or any version of the CD/download to prepare a Schedule C for her business expenses.
https://ttlc.intuit.com/questions/2926899-how-does-my-side-job-affect-my-taxes
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c
https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct
https://blog.turbotax.intuit.com/self-employed/self-employed-tax-deductions-