Best Way to Report Egg Donation Income Without a 1099?

Hey everyone,

My girlfriend is a student and had $0 income in 2024, except for a $15,000 payment from egg donation. The company isn't issuing any tax forms, so we're trying to figure out the best way to report this on her tax return.

From what l've researched, it seems like we could report it as Other Income on a 1099-MISC, even though she didn't receive an actual form. If we go that route, it looks like she'd owe around $2,600 in total taxes (mostly self-employment and NY state tax).

Would this be the correct approach, or is there a better way to handle it? Has anyone dealt with this before? Appreciate any insight!