Your daughter has to report her 1099-NEC on her own tax return. You cannot report it on your tax return. With income of $808 on a 1099-NEC she is required to file a tax return.
To enter the 1099-NEC in your daughter's tax return in TurboTax, go to Federal Taxes > Wages & Income. Under "1099-MISC and Other Common Income" click the Start button for "Income from Form 1099-NEC."
Your daughter was self-employed, or at least the business that she helped treated her as a contractor, not an employee. The 1099-NEC income will be reported as business income. If the $808 is her only income she will not have to pay any income tax, but she will have to pay self-employment tax.
Since your daughter's earned income from the 1099-NEC is $808, she does not meet the threshold for mandatory filing based on earned income alone. However, since it is for self-employment as noted by @RJS the threshold is $400 and you daughter would need to file a return,
In the IRS information that SabrinaD2 referenced, note that anyone with self-employment income of $400 or more is required to file a tax return. That applies to everyone, including minors and anyone who can be claimed as a dependent. That's why your daughter is required to file. The $400 threshold for self-employment income is separate from the earned income threshold for dependents.
I have a follow-up question. So, if my daughter need to file a separate tax return for her $808 1099-NEC form, does she also need to file state tax (VA) return with $0 refund? She does not have any other income. (Note, I am including my daughter on my tax return as a dependent and filing federal and state tax (VA) returns.) Thanks for your guidance.
Even though your daughter is required to file a federal tax return, she does not have to file a Virginia tax return because her gross income is less than $11,950.