For a married couple filing jointly with self-employment business income it is recommended to split for husband and wife. How do you do this for a single 1099-NEC?

[david_blakeney]

One 1099-NEC is larger than the others, so we cannot just allocated them to each other, but need to split the income from this particular client.

[xmasbaby0]

If you are filing a joint return, then all of your combined income goes on ONE Form 1040.  Why are you trying to split up the income by spouse?  Whose name is on the 1099NEC?

[david_blakeney]

We're only filing one 1040, but TurboTax and IRS recommend splitting husband-wife income into two separate businesses so that each spouse is earning SS credit.  The 1099-NEC is made out to a sole proprietor business using our last name (dba).  

[DaveF1006]

You can still split the one 1099 NEC.  Each one of you will report the same 1099 NEC on both of your Schedule C's and cut the income reported Box 1 in half for each of you to report on your own Schedule C. You would also report half-of the expenses. just think of it as one Schedule C, but divided in half.  This is the simplest illustration i can make.   

Reach out if this doesn't fully address your issue.

@david_blakeney