I’m married filing jointly and my spouse is an independent contractor (1099-MISC), with roughly $3,000 in business expenses. Can she also claim standard deduction?

[Coleen3]

Yes. You are confusing business expenses with Itemized Deductions. You can either have the standard or itemize. You can take business expenses regardless.

[tmwatson1]

Thank you.

[Coleen3]

I'm glad it was helpful!

[xmasbaby0]

If you are filing a joint return your standard deduction is on line 8 for you as a married couple--or your itemized deductions from Schedule A--whichever is greater.  Your spouse can enter her business expenses on a schedule C--that is not the same thing as "standard deduction."

[tmwatson1]

Thank you.