Yes. As long as you would have pad a "stranger" to perform the same work that your wife did. You will report this expense as "Contract labor" on your Schedule C, Line 11.
"Enter the total cost of contract labor for
the tax year. Contract labor includes
payments to persons you do not treat as
employees (for example, independent
contractors) for services performed for
your trade or business. Do not include
contract labor deducted elsewhere on
your return, such as contract labor includible on line 17, 21, 26, or 37. Also,
do not include salaries and wages paid
to your employees; instead, see Line 26,
later.
You must file Form 1099-MISC to
report contract labor payments of $600
or more during the year. See the Instructions for Form 1099-MISC for details."
You will report your wife's income as self-employed income.
To report self-employed income without a 1099-MISC:
- Open
your return in TurboTax.
- Click on
“Take me to my return” if applicable.
- Search
for "self employed income" in Search box.
- Click on
"Jump to self employed income" link.
- Answer/follow
the screen interview prompts.