Form 1099-MISC is issued by the payer of the payment, not by the recipient. If she was paid less than $600, the payer did not have to issue a Form 1099-MISC. But, she still has to declare her income.
If your wife performed catering deliveries and received payments, but was not considered an employee and did not receive a Form W-2, she is self-employed for tax purposes. Her income, and any related business expenses, such as vehicle expense, will be reported on Schedule C of your tax return. Your wife's income should be reported both for income tax purposes and, if her net self-employment income exceeds $400, she must pay
self-employment tax (the employer's and employee's share of Social Security and
Medicare taxes) on that income.
In Wages & Income select I'll choose what I work on;
Scroll down to Less Common
Income and select Miscellaneous
Income, 1099-A, 1099-C;
Select Other income
not already reported on a Form W-2 or Form 1099;
Answer Yes to
the question Did you receive any other
wages?
Click Continue and
click through the next pages until you reach Any other earned income;
Answer Yes and
click Continue;
On the next page click Other and
click Continue;
Enter a description of the work done and the amount; click Done.
