I have a client filing Schedule C as a pet groomer.  The occupation itself qualifies for NTOT.  While he receives tips, he does not receive any Forms 1099 or other information statements.  I get that he won't qualify for NTOT.

However, the sole employee is his spouse.  She is paid on Form W-2.  I am getting hung up on the W-2 worksheet, Part 3, Question 10 "I own or have partial ownership in this company".  I read the proposed regulation dated 9/22/2025 and to me, it is as clear as mud.  So by now, you probably know what I am going to ask:  for this purpose, does the spouse have ownership attributed to her?