My wife works in the healthcare field and received a bonus from the surgeon's office, and not her employer. The bonus was reported on a 1099-MISC in box 7 as Nonemployee compensation.
When I begin filling out the information for the 1099-MISC, I select the "This was a commission, bonus, prize, award, etc. from a payer who was not Person A's employer." The next question is, "Did the non-employee compensation involve work that's like Person A's main job?" (The answer is yes). Once I complete this section, the bonus is not filed under the 1099-MISC section, rather it now appears under "Business Items" section as "Business Income and Expenses." The problem is she doesn't own a business and is not self employed.
How do I file this 1099-MISC bonus to avoid self employment tax since she isn't self-employed?