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Business & farm
If the income was reported in Box 3 of the 1099-MISC and represents trade or business income, then it is properly reported on Schedule C. In this scenario the income would be considered self-employment and your spouse herself would be the "business". Her name & address would be entered as the "business" name & address on Schedule C.
If it is not trade or business income, then when you enter the 1099-MISC into Turbotax answer No to the question about it being like her main job, check that she got it in 2023, and answer No to the question about it involving an intent to earn money. This should prevent a Schedule C from being generated.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
March 9, 2024
9:37 AM