2007년에 스몰비즈니스(Sole proprietor)를 오픈하고
2008년 배우자 이름(W2 받는 봉급생활자)을 비즈니스에 추가했습니다.
터보텍스 홈&비즈니스로 텍스보고를 하고 있는데요,
아래와 같은 주의사항이 있습니다.

Husband-Wife Business
Generally, if your and your spouse jointly own and operate an
unincorporated business and share in the profits and losses,
you are partners in a partnership, whether or not you have a formal
partnership agreement. Do not use Schedule C or C-EZ. Instead,
file Form 1065. See Pub. 541 for more details.

깜짝 놀라서(터보텍스를 이미 구입했거든요)
다시 IRS에 들어가서 Publication 541을 찾아보니
아래와 같이 되어 있습니다.

Community property. A husband and wife who own a qualified entity
(defined later) can choose to classify the entity as a partnership for
federal tax purposes by filing the appropriate partnership tax returns.
They can choose to classify the entity as a sole proprietorship by
filing a Schedule C (Form 1040) listing one spouse as the sole proprietor. A change in reporting position will be treated for
federal tax purposes as a conversion of the entity.
A qualified entity is a business entity that meets all the following
requirements.
· The business entity is wholly owned by a husand and wife as community
property under the laws of a state, a foreign countury, or a possession
of the United States.
· No person other than one or both spouses would be considered an
owner for fedral tax purposes.
· The business entity is not treated as a corporation.

그렇다면, 1040 스케줄C로 보고해도 되는 건가요?

가능합니다.
단 self employment tax폼에서 부부가 절반씩 소득으로 잡아서 폼이 두장이 나오게 하십시요. 나중에 소셜시큐리티계산하기 위해서입니다.

답변 감사합니다.
죄송하지만, self employment tax폼은 무멋을 말씀하시는 건가요?
스케줄C는 아니지요?
남편은 직장인이라 이미 소셜시큐리티를 내고 있는데요,
비즈니스 부분의 소셜시큐리티는 그냥 제 이름으로 100% 내면 안될까요?
(억지스런 질문이라 죄송합니다)