If she received a Form W-2, you can't reclassify it as self-employment income. Any business expenses would go on Form 2106 Employee Business Expenses. It flows to Schedule A Itemized Deductions.
Click Federal
Taxes
Click Deductions
& Credits
Click View
All Tax Breaks
Click Employment
Expenses
and (Start or Edit)
Please
see the link below for more information and pay attention to the special rules
for employees at the end of the article:
