If we are married filing jointly and spouse has a 1099-MISC less than 5000, do we need to include the 1099-MISC income?

[adines44]

She only worked for a month before our child was born.

[xmasbaby0]

Yes, the income on the1099Misc has to be included on your joint return.  ALL of your combined income has to go on your return.  Your Social Security numbers are on the documents that report your income to the IRS; the IRS matches what has been reported to them with what you report.