Get your taxes done using TurboTax

The rule is if she CAN be claimed then she cannot "claim herself".  If she is a full-time college student under the age of 24 you can claim her.  And it would not make a difference--she still has to pay self-employment tax whether she is claimed or not.  Self-employment expenses are not the same as "itemized" expenses.

<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/2893577-does-a-1099-misc-mean-i-m-self-employed">https://ttlc.intu...>
<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/2903027-how-do-i-report-income-from-self-employment">https://ttlc....> <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct">https://ttlc.int...>
<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c">https://ttlc.intuit.com/quest...>
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**