Self employed

Hi, Rileymkerr

To pay your taxes as a freelance artist, you need to fill in Schedule C on your tax return. You also have to make sure that you pay your self-employment tax, which is roughly 15% of your net self employment income, and is computed on the tax return as part of your overall tax liability. When doing your taxes, ensure that you report all income you make, even if you do not receive a 1099-MISC or a 1099-NEC.

Your question referenced Form 8822 - but form 8822 is used to notify the IRS of a change of mailing address. As such, it has nothing to do with self-employment income or expenses.

I am wondering if you meant to refer to Form 8832, Entity Classification Election. Form 8832 is used for an eligible entity to elect how it will be classified for federal tax purposes, as a corporation, a partnership, or an entity disregarded as separate from its owner.  Under the default rules, if your business is a single member LLC, your business is defaulted to be a disregarded entity - in other words, the income and expenses from the LLC will be reported on your individual tax return, on Schedule C.  However, you could submit Form 8832 to elect to be treated differently for tax purposes, such as being taxed as a corporation instead. 

With regards to your spouse, if you are filing a joint return, then all of your income (including your self employment income) and all of her income will all be reported on the joint tax return. To the extent that you/your business makes quarterly estimated tax payments, those payments will show up on the joint tax return as payments against the joint tax liability.