"Individuals. Enter the smaller of
line 5 or the total taxable income from
any trade or business you actively
conducted, computed without regard
to any section 179 expense
deduction, the deduction for one-half
of self-employment taxes under
section 164(f), or any net operating
loss deduction. Also include all
wages, salaries, tips, and other
compensation you earned as an
employee (from Form 1040, line 7).
Do not reduce this amount by
unreimbursed employee business
expenses. If you are married filing a
joint return, combine the total taxable
incomes for you and your spouse "
It says your SE income + wages ... then if you are married the same for your spouse ... so the deduction is limited to EARNED income and the SSDI is not earned income. So again the answer is no ... however the 179 deduction not allowed on the current year return is carried forward until you can use it.
