My wife did administration work for a woman that owns a horse farm. No 1099 this year. How do I report her income?

[KarenJ · Accepted solution]

She would need to report the income as self-employment income (Schedule C) and pay self-employment tax on the income.  You do not need to 1099 to report the income. 

If she did not have any expenses to help offset the income, you can use the Deluxe of Premier products.  If she does have self-employment expenses to report, you will need to upgrade the the Self-employed version.