Yes, she was mostly likely paid as an independent contractor, so she will have to file a Schedule C and report self-employment income.
She would not have to file state taxes:
Everyone whose Massachusetts gross income is $8,000 or more must file a Massachusetts personal income tax return.
Filers with income of $10,000 or less for the entire year (single filers, married persons filing separately, and estates and trusts), and $20,000 or less for the entire year (married couples filing jointly, heads of household, and surviving spouses) pay no tax.