CAN I ADD MY SPOUSES BUSINESS EXPENSES WITH MY EXPENSES AND NOTE 50% ON EACH LINE?

[ShirlynW]

No. Without knowing the business structure, I strongly advise that you don't. List each expense separate. Business expenses are subject to numerous rules that must be followed. 

Expenses that qualify for this deduction are those the IRS considers "ordinary and necessary" for work, like uniforms, tools, union dues, licenses, and travel between job sites.

Job-related expenses for employees are no longer deductible on most people’s federal return in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress passed and the President signed into law on December 22, 2017. However, the job-related expenses deduction is still available to people who work in one of these specific professions or situations:

• Armed Forces reservist
• Qualified performing artist
• Fee-basis state or local government official
• You're disabled and have impairment-related expenses

[Opus 17]

No, not as you describe.

If you and your spouse have two separate businesses, they must be listed on separate schedule Cs.  Each schedule C can only list the income and expenses assignable to that business.  Also, your spouse having her own schedule C is the only way they will get social security disability and retirement credits.

If you have one business together and you both materially participate, and you are not an LLC or corporation, then you have two choices:

a. list all the business income and expenses on one schedule C, but pay your spouse as a subcontractor for their share of participation in the business.  Your spouse will have their own schedule C as a subcontractor.

b. Each spouse has a schedule C listing half the income and half the expenses.

If you have one business together and you are an LLC or corporation, the rules change completely.  Post back for more details.