On Schedule C form, what does "operated by" mean in the question "If this business was operated by Taxpayer, check this box". My wife's name is on 1099, but I do the work

[achambers]

We get a different return depending on which box I check. The business is operated by me (the husband) because I actually deliver the papers with our kids. But the 1099 has my wife's name on it. So which box do I check - the one that says the business was operated by the taxpayer (me), or the business was operated by the spouse. 

[KittyM · Accepted solution]

Since your wife's name and identifying numbers are the ones which appear on the 1099-MISC for this income, the IRS will consider that she is the one who operates the business.