An L-2 spouse is employment-authorized incident to status, and that includes self-employment, so she may continue her practice from a U.S. address as far as immigration law is concerned. Tax residency, client location and any state registration requirements are separate questions.
Immigration permits it; three other regimes may still apply
The immigration answer is short and favourable. Work authorization comes with the status rather than through an application, there is no restriction to employed work, and a spouse may operate a business, invoice clients and be paid. The complications sit elsewhere.
Cross-border tax is the first: residency, withholding and where the practice's income is sourced should be settled with an adviser before the first invoice from a U.S. address, not after a filing season. Second, bookkeeping is largely unregulated but adjacent activities are not, and holding out as a tax preparer or accountant may trigger state registration.
Third, the authorization is derivative and ends with the principal's status, which matters when L-1B is capped at five years. Children in L-2 status may study but not work, and the status ends at twenty-one or on marriage. Hypothetical example: a Hope acoustic-panel manufacturer transfers its process specialist and the specialist’s spouse plans to operate a freelance graphic-design studio.
The first review separates immigration permission from business setup. The spouse’s derivative admission record settles the ability to work, while local registrations, contracts, and tax treatment are separate commercial questions. The safer sequence is to obtain the appropriate status evidence first, then open accounts and accept projects.
If the principal ceases the L-1 employment early, the spouse’s derivative basis may end too, subject to any applicable grace period or separate status, so the family should avoid promises that run beyond the authorized period.