AZ is a community property state. I don't know how those work. That is more tricky and complicated. You might need professional help with a local accountant.
Here's some IRS info.....
IRS info on Husband & Wife joint venture
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Election-for-Husband-and-Wife-Unincor...
Husband and wife joint business
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Husband-and-Wife-Business
And see Schedule C instructions page C-2, Business owned and operated by Spouses
https://www.irs.gov/pub/irs-pdf/i1040sc.pdf
