You will have to enter her income on Schedule C and the SS and Medicare will be paid by paying self-employment tax.
Please follow these instructions to enter your wife's income:
- Click on "Federal Taxes"
tab on the top
- Click on “Wages & Income” on the top
- Click "I'll choose what to
work on"
- Scroll down to “Business Items” and click "Start" next
to “ Business Income and Expenses (Sched
C)”
- Continue through the questions
until “Enter Business Income that’s not
on a 1099-MISC” screen and enter the income received.
