My family operates a sole proprietorship. We have a massage center (the owner's name is mine) and rental property owned by us, we both materially participate in the business. When we registered our massage center, we put my name as the owner. Each year we filed a Schedule C and Schedule E. It was not intentional that I claimed all the income, we didn’t know that we should have filed as a qualified joint venture. I paid Social Security and Medicare taxes, but my wife has no credit for SS and Medicare. For the 2023 return, can we file Schedule C and E under my wife’s name? Or do we need to file as a QJV doing two Schedule Cs and Schedule Es splitting income/expenses 90/10?
