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Thanks! Good information. It doesn't mention HOW you should split it 50/50 though. I am not sure if I should try to get clients to write two 1099's - half to each of us, which sounds ridiculous. So the other options seem to be one of the three TheBougs mentioned and I don't know which to do. Or should I just try to get some clients to list one SSN on their 1099 and some the other spouse's SSN and get it as close to even as I can? Although that sounds unorganized and confusing.