Since your wife received a Form 1099-NEC for work she did, she may be considered to be running a business by the IRS. This is generally true if she performs services similar to her normal salary work or self-employment work, has done similar work in previous or likely in future years and has a profit motive for the services performed. If so, then the income will likely fall under Section 199A and as such be a qualified trade or business for such purposes. So, she may qualify for a Qualified Business Income (QBI) deduction.
You can learn more about QBI in this article from Intuit.
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