Can independent contractor income which I receive a 1099-MISC be considered qualified business income?

[jtaitano1767]

My wife's company receives books from a major publisher.  She is contracted to read the books and writes quizzes, which her company sends back to the publisher.  Her quiz writing is done from home and receives a 1099-MISC for nonemployee compensation at the end of the year.

[MinhT · Accepted solution]

Yes, your wife's net self-employment income is qualified business income and she is eligible for the QBI deduction.