Did she receive two separate payments? Or, did she receive one payment but two separate 1099-MISC? The problem with the second scenario is that the IRS will likely have received a copy of both. In which case, if they do a document match, the income reported on your return will not match the documents they received.
If she was only paid once, then you only need to report the income one time. Only enter one of the 1099-MISC. However, you may have to defend the entry to the IRS if they were expecting to see both payments. You may want to contact the company that issued the 1099-MISC.
Depending on the nature of the work, this income may be subject to self-employment tax.
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