@jvprazak I am pretty fuzzy on what the difference is between your spouse being paid by the university to teach for a home school association and being paid BY the home school association. Did she in fact receive payments from both? Did the university issue a W-2 to her? Did the home school association pay her more than $600 and issue either a 1099Misc or a 1099NEC? You are saying she worked as an independent contractor, but also mention that she received a W-2. Please explain further. If all of her income was covered on the W-2, then none of her expenses are deductible on a federal tax return, although some might be deductible on a state return depending on your state.
W-2 employees cannot deduct job-related expenses on a federal return. Job-related expenses were eliminated as a federal deduction for W-2 employees by the tax laws that changed for 2018 and beyond. Your state tax laws might be different in AL, AR, CA, HI, MN, NY or PA.
https://ttlc.intuit.com/questions/4482873-which-federal-tax-deductions-have-been-suspended-by-tax-re...
If in fact she received payment that came just from the home school association ---income that was not included on her W-2--- then as an independent contractor she can enter self-employment income, pay self-employment tax for Social Security and Medicare, ordinary income tax, and prepare a Schedule C for her business expenses.
If she has self-employment income then you need to use online Self-Employed or any version of the CD/download software. Both the W-2 income and the self-employment income can all be entered with those versions.
https://ttlc.intuit.com/turbotax-support/en-us/help-article/form-1099-nec/1099-nec/L5qTsBiSe_US_en_U...
https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c
https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct
**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.**
