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Splitting Business Between Spouses

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    Splitting Business Between Spouses

    First of all this is for a couple who work and reside in Texas, a community property state.

    I'm doing a return where there is a Schedule C and Schedule F. Wife works as a traveling rep and both of them work the farm.

    The previous preparer has split income (and losses) from both schedules equally between spouses. The husband has very little (if anything) to do with the Schedule C business.

    I'm not comfortable with this. I discussed this with the client and they told me to file it correctly with all the income from Schedule C to her. I just want to make sure I"m not missing something here, being in a community property state and such....

    The shifting of income reduces self-employment taxes and I'm sure that is why this was done in the past. ....

    #2
    In Texas, if a husband and wife are working a business together, they can elect to file two Sch C's instead of a partnership 1065. They cannot make this election if it is an LLC.

    But, if it is accurate that the wife runs the Sch C and he doesn't do anything in it, then they should not do this. Just because it is a MFJ does not make it ok to split it.
    You have the right to remain silent. Anything you say will be misquoted, then used against you.

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      #3
      Thanks for the reply. I thought so but just thought I'd check to make sure I wasn't missing the boat on something...

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