She will if she has a requirement to file a tax return this will be included in her income. This is likely considered hobby income and will be reported on line 21 of a 1040.
To do this you will click
- Federal Taxes
- Income and Expenses
- Scroll down click Show More next to Less Common Income
- Click Start next to Miscellaneous Income
-
Start next to Hobby Income and expenses
If she does not have other income that exceeds the filing threshold of $6,350, she will not need to file just to report this income.
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