What was the source of the income? Interest, dividends, capital gains, withdrawal from an IRA or other retirement account?
Or did she have self-employment income reported on a Form 1099-MISC?
If her income from self-employment, reported in box 7 of 2018 Form 1099-MISC, is $433 or more, she was required to pay self-employment taxes. Her tax return would include at least Forms 1040 and 8965, plus Schedules 1, 4, C and SE for this. The other income would potentially be reportable elsewhere on the tax return.
Assuming that she is a dependent and the income received was Not from self-employment but was from unearned income, she would Not be required to file a 2018 tax return since her unearned income was $810.
IRS Publication 501, Dependents, Standard Deduction, and Filing Information page 4 - https://www.irs.gov/pub/irs-prior/p501--2018.pdf#page=4
Single dependents—Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
1. Your unearned income was more than $1,050.
2. Your earned income was more than $12,000.
3. Your gross income was more than the larger of—
a. $1,050, or
b. Your earned income (up to $11,650) plus $350.
She was a dependent for that tax year and the 1099 combined form listed it as non-employee compensation.
There are almost two dozen different types of Form 1099. Which one did she receive, 1099-MISC, 1099-B, 1099-R, 1099-DIV, 1099-INT, etc.
A part time position does sound like Self Employment income. If she got a 1099Misc with the amount in box 7 that IS self employment. If she was an employee she would have gotten a W2 with taxes taken out.
Sorry she had to file schedule C for self employment income and pay the self employment tax. The SE tax is to pay the mandatory Social Security & Medicare taxes the employer did not take out. What kind of work was it? There might be an exception for babysitting income.
Yes need schedule C for that. You need to pay self employment tax on it. You pay 15.3% SE tax on 92.35% of your Net Profit (If it is greater than $400). The 15.3% self employed SE Tax is to pay both the employer part and employee part of Social Security and Medicare. So you get social security credit for it when you retire.