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Business & farm
There are no guidelines. If your spouse participates in the business, you can allocate the income and expenses any way you want*; including considering him/her a "volunteer" ( 0% participant ). If you do split the business, each spouse will submit a separate schedule C, with your joint return (or separate, if you choose to file separately).
* Unless there is a deliberate attempt at tax avoidance.
‎June 6, 2019
8:05 AM