Social Security

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1. Doing taxes on Turbo Tax for my sister who is deaf. She receives SS Benefits because of health problems she is unable to work. On 1099 you take 1/2 of money paid and add to income she had received from previous job. The amount of 7 thousand dollars is added to her income of 8 thousand which only totals 15,000. The 1099 form says if income is below 29,500 she owes no taxes. So why is the full amount of 14,000 have to be added to income?
   Any answers on this would be appreciated.
   Thanks!!

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