It depends. You indicated she is a contractor for medical services, however a 1099-MISC (box 3) would not indicate itself that it was self employment necessarily.
When you are entering the 1099-MISC there are some critical questions that would create a Schedule C. If this is casual income that is not regular or derived from regular services then answer the following questions with a 'No'. If the answer is 'Yes', then it should go to Schedule C as self employment.
- Did the ______ involve work that's like Wife's main job?
- Did the ______ involve an intent to earn money?
- What is IRS Form 1099-MISC?
If you decide it should be self employment here are some helpful links for business expenses.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
