If it is self-employment income, she will have to file a Schedule C- see Reporting Self-Employment Business Income and Deductions.
If it was not self- employment, you can enter as Miscellaneous Income: Under Less Common Income select Miscellaneous Income, 1099-A, 1099-C
- On the Let's Work on Any Miscellaneous Income page, select Start to the right of Other reportable income
- On the Any Other Taxable Income? screen, select Yes
- On the Other Taxable Income screen enter a description, then the amount. Select Continue
- On the Other Miscellaneous Income Summary screen, select Done
If you are not residents of Maryland, she would not be required to file a Maryland tax return.
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