If she received even $432 of income from the independent contractor job, she is required to enter it on a tax return and pay self-employment tax for Social Security and Medicare, even if she does not receive a 1099NEC.
So...you add her earnings to your joint return. You will need either online Premium or any version of the CD/download to prepare a Schedule C for her business expenses.
https://ttlc.intuit.com/questions/2926899-how-does-my-side-job-affect-my-taxes
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c
https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct
https://blog.turbotax.intuit.com/self-employed/self-employed-tax-deductions-
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