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Business & farm
Looks like married owners in the community property states don't have to split the business income equally. Found this on the IRS's website - https://www.irs.gov/instructions/i1040sc
If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U.S. possession, you can treat your wholly owned, unincorporated business as a sole proprietorship, instead of a partnership. Any change in your reporting position will be treated as a conversion of the entity.
Report your income and deductions as follows.
If only one spouse participates in the business, all of the income from that business is the self-employment earnings of the spouse who carried on the business.
If both spouses participate, the income and deductions are allocated to the spouses based on their distributive shares.
If either or both spouses are partners in a partnership, see Pub. 541.
If both spouses elected to treat the business as a qualifying joint venture, see Qualified Joint Venture, earlier.