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Legally, if she pays you for the service, you should report it as income and pay income taxes on it. That would be true even if she "paid" you by discounting your rent.
Practically speaking, if it's a one time thing or if she pays you cash and she doesn't provide a 1099 to the federal government, you'd likely float under the IRS radar like all the babysitters and lawnmowing kids and all the folks not paying use tax on their internet purchases. Then all you have to consider is your personal ethics and organizational skills in keeping track of the income.
If you're going to do this for a lot of clients or make a lot of money at it, you may want to look at setting up a Schedule C sole proprietorship. Plenty of info out there on the web.
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"At times the world can seem an unfriendly and sinister place, but believe us when we say there is much more good in it than bad. All you have to do is look hard enough, and what might seem to be a series of unfortunate events, may in fact be the first steps of a journey." Violet Baudelaire.
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