Statutory employee
First return with a statutory employee and I have a few questions. Thanks in advance for any help.
Husband & Wife joint return. Wife is the statutory employee. Entered her W-2 and the amount flowed to Sch. C. but the top of Sch. C shows husband's name and his social up top (since he's listed first on Form 1040). Should that be manually changed to the wife's name and social?
Is it necessary to list a business name and address? If so, should it be the wife's name and home address, or the name and address of the business that issued her the W-2?
If electing the de minimus safe harbor 1.263(a)-1(f) for expensing, the election shows both names since a joint return and the husband's social (since he's listed first on Form 1040). Is that OK or should it be changed to the wife's name only and her social since only she is the statutory employee?
