If you have already formed a partnership and been operating as a partnership, you will want to file as a partnership on form 1065. However, if a partnership has not been formed, you can file one schedule C if you are married filing joint. You each will be social security tax based on your 1/2 share of the income on form 1040, schedule SE. If you were to file married filing separate, then you would each file a schedule C reflecting 1/2 of the income and expenses. The following is a link were more information may be found. https://ttlc.intuit.com/community/business-taxes/discussion/can-my-husband-and-i-file-one-schedule-c...
