Can my wife report travel expenses (mileage) as "self-employed" after receiving a 1099-MISC Non Employee compensation from a retailer/brand selling through her employer?

[foundingbrothers]

Can she report the miles even though she already travels to her place of work anyway (employer is a department store)?

[foundingbrothers]

What business expense can be deducted if she received Misc 1099 as a reward from another company?

[Carl]

If the payment was a "reward", then it's not self-employment income. Its' treated like a bonus if the income was reported in box 3 or 7. Do you need to know how to enter it that way?

[Carl]

No. Commuting cost from one's residence to their place of employment is never deductible - not even for self-employed.