My client's young daughter received a 1099-NEC for assisting at a seasonal "Renaissance Fair". Does this income need to be reported on a Sch C as this individual does not have a business to speak of and does it have to be subject to SE taxes. I am thinking the individual could have issued her a 1099-MISC as other income or paid her via W-2 wages instead of a NEC. Can I report the income as other income not subject to SE tax since as she truly does not have a Sch C business. If not, do I allow the daughter to deduct her mileage to/from fair as business expenses? She really has no other expenses associated with this income.

If you have seen this before I would love your input. I am not certain of the proper business treatment of this 1099 income. 

Thank you in advance for your assistance.

Best regards, Anmarie