If you structure your business in such a way that it is
simply a direct sales sole proprietorship,
then it would make sense to combine your
income and expenses on a single Schedule C.
This especially makes sense if you have similar or shared expenses for
both direct sales companies.
If representing the two direct sales companies resulted in
substantially different types of operations and different types of expenses
that would not intermingle, then they should be reported separately using two
Schedule Cs.
