I assume she got a 1099NEC or got paid in cash? She files it as self employment too.
She is the owner of her own self employment business. You are in business for yourself. Use your own info. The people or company that pays you is your customer or client. You are considered to have your own business for it. YOU are the business.
You need to fill out schedule C for self employment business income and pay self employment tax in addition to regular income tax on it. The SE tax is to pay Social Security and Medicare tax that wasn't taken out like on a W2.
You use your own name and ssn or business name and EIN if you have one. You should say you use the Cash Accounting Method and all income is at risk. After you put in your income and expenses if your net profit is $400 or more you will pay 15.3% for 2013 Self Employment tax in addition to your regular income tax. The Schedule SE will be automatically filled out for it.
You can enter Self Employment Income into Online Deluxe or Premier but if you have any expenses you will have to upgrade to the Self Employed version.
How to enter income from Self Employment
Here is some IRS reading material……
IRS information on Self Employment
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Self-Employed-Individuals-Tax-Center
Pulication 334, Tax Guide for Small Business
http://www.irs.gov/pub/irs-pdf/p334.pdf
Publication 535 Business Expenses
http://www.irs.gov/pub/irs-pdf/p535.pdf
You would enter the income that your wife earned as a photographer's helper as self-employment. If she did not receive a 1099-NEC from the photographer, the income can be entered without a form. If there were any expenses from the weddings, such as mileage or supplies, they can be deducted from the income. The self-employment income and expenses will transfer to a Schedule C that will be included in your return.
To enter your 1099-NEC, please follow the steps below:
Please see this TurboTax Help article to see where to report your expenses.