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Business & farm
Yes. Under the qualified joint venture rules, you should divide the auto expenses by the same proportion as you have divided the other income and expenses on the schedules F.
See IRS Election for Husband and Unincorporated Businesses:
Spouses make the election on a jointly filed Form 1040 by dividing all items of income, gain, loss, deduction, and credit between them in accordance with each spouse’s respective interest in the joint venture, and each spouse filing with the Form 1040 a separate Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship) or Schedule F (Form 1040), Profit of Loss From Farming and, if otherwise required, a separate Schedule SE (Form 1040), Self-Employment Tax.
May 31, 2019
9:03 PM