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Get your taxes done using TurboTax
The answer above is somewhat incomplete.
If the business is not incorporated (not an LLC or S-corp), and if the two spouses are the only partners, then you can choose to file as two separate sole proprietorships. Each spouse files a schedule C listing their share of the business income and expenses.
Or, it is perfectly acceptable for you to treat your wife as a subcontractor and issue her a 1099-NEC for the work she does. You can deduct it as a business expense and she would file a schedule C to report the income of being a subcontractor. Tax-wise it's a wash, but both of these methods put some of the income appropriately in her name, which has a number of long term advantages.
Or, you can file a form 1065 partnership return. This would also be required if the business is an LLC, or if there are 3 or more partners, or any partner who is not a spouse. As part of the 1065, you will prepare a K-1 statement for each partner that will go on their personal tax return. To file a 1065 you need Turbotax Business; this is different from self-employed or Home & Business, and is only available as a CD or download for PC, there is no online or Mac version. Also note the yearly deadline for filing the 1065 is March 15, not April 15, and the penalty for late filing is $195 per month per partner.