Here's what we do in my office:

First, we report all of the 1099-Misc income on line 1 of the Schedule C, since the IRS will want to see all the income reported on 1099-Misc's reported on your daughter's tax return.

We then claim all the reimbursed expenses that were included on the 1099s as an expense on the Schedule C. We'll either put those expenses on the Travel line, or we'll group them together on page 2 of the Schedule C as "Reimbursed Expenses Included on the Form 1099". Your daughter can then claim the remaining unreimbursed expenses on her 2106.

The key thing is that your daughter does not pay income taxes and self-employment taxes on income she doesn't earn.

Tom, I hope this answers your question.

Zip Code: 01801