if your business is not an LLC, S Corp, Partnership, or C-corp and by we you mean you and your spouse
for non-community property states you report on two schedule C's spliiting the income and expenses between you and your spouse based on the relative time you each spent working for the business.
in a community property state everything is split 50/50
you paid a service agency so the expense can go on the line for contract labor
for a husband/wife LLC (becuase a LLC can't elect not to file) or partnership file form 1065
for S-corp form 1120-S
for C-corp form 1120
