If we are married and combine incomes as SE, can misc expenses go where they will do the most good?

[TuckerdogAVL]

We are both over 65. We are both writers and work in p.r. and theater. My spouse is showing a loss this year; I am showing a profit. Since we are filing with combined incomes can I use misc. expenses that aren’t benefiting us on his Q&A, but would benefit our combined income if they show on mine? Our travel and meals, for example, are combined anyway as we both work in the same field and meet the same producers, clients. 

[Coleen3 · Accepted solution]

You can only take expenses that belong to you on your own Schedule C. While things else such as stock sales and interest income can be considered as belonging to both of you, your self-employment income and expenses are your own. Your self-employment tax is contributed to an account that belongs to you.

HIs loss and your gain will be combined on Line 12, Schedule 1.

[tuckerdognc]

Okay. What about mileage? My car, his business meeting, I drove, and attended, we both stayed in same room, parking charges, etc. We'll end up with quite a large loss then ...

[tuckerdognc]

But to clarify, we we work for the same person or clients, and held a meeting, can I lower my self-employment by taking the expense. It won't benefit him. He has a loss. And he doesn't pay into self-employment as a qualified performer/over 73. Already taking pension and s.s. But this year, no additional income.

[Coleen3]

If an expense belongs to both of you, you can split it. If you really want to combine expenses, consider an S-Corp or Partnership

[tuckerdognc]

We may have to, after all these years, next year even though we both will be on social security, since so many expense deductions are being eliminated by the glorious tax "reform."

[tuckerdognc]

Apparently, as an LLC one can elect to be taxed as an S. However, as usual, the deadline passed - on March 17th for 2019. Sigh.