All the income was posted in box 7. The companies considered her a nonemployee. When the standard deduction and personnel exemption were applied they were larger than the income total. The work was in an area that she does not want to make a career of

It sounds like she might need to report this on Schedule C, which would mean that self employment taxes could come into play. At the same time, she'd be able to deduct business expenses as well.

The fact that she doesn't want to make a career of this doesn't make a difference, as far as my understanding of self employment goes.

Hopefully one of the pros will chime in later with a more definitive answer. There's probably a bunch of other important questions I'm missing. I've never had to do Sch C myself, but my roommate did a few years back while he was between jobs and did a bunch of contract work.

WRJ