Yes, you are correct that if your wife receives a 1099-Misc, she will report her income and expenses (including mileage) on a Schedule C.
This is advantageous as persons paid on a W-2 can no longer deduct any expenses as of the new tax changes in 2018.
Click this link for more info on Reporting Self Employment Income and Expenses.
[Edited 03/23/2020 | 4:59 PM]
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