My husband and I file our taxes seperately, so his income isn't taken into consideration at all when I do my tax deductions at the end of the year. I give the grand total *I* made for the entire year and a portion of the rent and all utilities is tax deductable (the square footage dedicated to daycare, and the estimated additional monies I pay into utilities that I wouldn't be paying if I was out of the home working for 8-10 hours each day). Again, my husband's income isn't factored into this process at all. I have had many different bookeepers and accountants over the years and it's always been done this way.
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