Yes, as your wife's 1099 MISC income and business expenses would be reported on Schedule C and the Qualified Business Income (QBI) deduction is available to the following businesses:
This new deduction applies to Schedule C filers (sole proprietorships and other self-employed businesses), LLCs, partnerships, S corporations, estates, and trusts. Certain rental enterprises may also qualify. Corporations are not eligible because they received their own tax breaks under the TCJA.
That said, not every eligible business automatically qualifies for the deduction. In particular, some types of service businesses (SSTBs) are disqualified once the taxable income on the return exceeds $207,500 ($415,000 if filing jointly).
The QBI deduction is reported on line 9 of the 1040 form. Below is more information about the Qualified Business Income deduction:
