in Education
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Yes. Although she may be under the income level, she should file to account for the 1099-MISC since the IRS will want to match that to her return and if it is for contract work (self-employment) she will need to pay self-employment tax on that income.
If the 1099-MISC represents a scholarship or fellowship, it should be reported as other income subject to income tax but not self-employment tax on her return.
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