She worked as a tutor, it was 1099 misc. Other was 1098-t that they rejected, she went to college for masters and payed about 8k but only amount billed was listed not amount paid so they rejected it.
Q' for the accountants here,
I wonder if her college expenses are fully deductible for AGI as a business expense because she was working in education.
(up to the $ amount of her 1099 as a tutor).
If so, she would avoid any payment because she never owed the IRS anything...