Husband and wife delivery drivers using the same car

[cjwood82]

My husband and I both are food delivery drivers. We have been W-2 employees for the first 4 months of the year but are now Independent Contractors. We are currently using the same car (mine) for doing deliveries because gas mileage is better. Two questions:

1. Can I put both of us on the same schedule C with all income and expenses combined? (We file married jointly for taxes)

2. Do we need separate log books for mileage for the same car or just indicate on one log book, who is driving?

[RobertG · Accepted solution]

You should use two Schedule Cs, because Self-Employment tax goes only to one Social Security account.

If you both want to get credit for paying Social Security tax, you should use two Schedule C's.

You only need one log, if you keep track of who is driving.

[Anonymous]

since you each work each must file a schedule C.  even on a joint return a schedule C only covers one spouse. there is also the issue that each of you is subject to self-employment tax. mis-reporting income and expenses will affect future social security benefits.  each of your w-2's will affect the amount of self-employment taxes you'll pay.  

each must report their own mileage so log books would be great.  if you're taking a deduction for vehicle expenses there are questions about mileage and maintaining written records to support the business mileage claimed.