Please go to the forms mode, and bring up your 1040. Check to see if there is a value in line 23, self-employment tax. By any chance did your wife have a net operating loss that she carried forward.
The Tax Court has concluded that net earnings from self-employment is not reduced by a net operating loss carried forward or carried back to the tax year at issue. If my calculation is right it would have been about a $8,500 carryforward NOL.
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