Can I file my sole proprietorship as a Qualified Joint Venture if 1099's are in my name only?

[Anonymous_]

No. A qualified joint venture is defined by the IRS as follows:

A joint venture that conducts a trade or business where (1) the only members of the joint venture are a married couple who file a joint return, (2) both spouses materially participate in the trade or business, and (3) both spouses elect not to be treated as a partnership.

See https://www.irs.gov/businesses/small-businesses-self-employed/election-for-married-couples-unincorpo...