child who is a full time student received form 1099NEC. Does she have to file her own return?

[monikasirko13]

she earned $2,822.

[MinhT1]

Yes. Form 1099-NEC reports self-employment and she has to pay self-employment for net income over $400.

You can still claim her as your dependent if she is under 24 and a full-time student. On her return, she has to mark that she can be claimed as a dependent by another taxpayer.

[xmasbaby0]

Yes, she must file a tax return.   Even $400 of self-employment income requires you to file a return and pay self-employment tax for Social Security and Medicare.   She still needs to say on her own return that she can be claimed as someone else's dependent.

If you have self-employment income for which you will pay self-employment tax for Social Security and Medicare,  you will need to use online Premium software or any version of the desktop software download so that you can prepare a Schedule C for your business expenses.

https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...

https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922

https://ttlc.intuit.com/turbotax-support/en-us/help-article/import-export-data-files/enter-self-empl...

Or—-Use this IRS site for other ways to file for free.  There are 8  free software versions available from the IRS Free File site

https://apps.irs.gov/app/freeFile/