My wife received a MISC 1099 as a Doterra consultant is she considered self employed? If so, can she claim deductions for trips, food and equipment necessary to perform her consulting duties?

[ChrisJ]

Yes - Form 1099-MISC reports total amounts of payments received from a company or individual during the year. The most common reason to get a 1099-MISC is because you are self-employed or an independent contractor (in other words, the company you performed the work for doesn't consider you an employee). Because of this, you're able to deduct expenses that are both ordinary for the type of business and necessary for the work. 

Here are a number of resources that will help you declare Schedule C (business) income and expenses.

• Standard Mileage Rates
• Publication 334, Tax Guide for Small Businesses 
• Publication 535, Business Expenses.
• What is Schedule C?