–My wife has a 40/hr office job, plus does independent consulting out of the house in Education.
–I am self-employed, with my own office, plus I work out of the house as a writer.

Thanks to great answers on this board, I’ve about got a handle on how to do my taxes. But wanted to get some verification on my approach, with one follow-up question:

Based on the above, we will both file separate Schedule Cs this year (because we have separate business types), with separate deduction lists for travel and business expenses. We both have an office room in our house, with separate desks, and therefore claim dual home offices, which we separate on floor space (it is a 20×20 room, so we will both claim 10×10 for each) plus I claim my regular downtown office for myself.

My last question: We both share a car for business. What about when inputing items like auto insurance? Do we put 50% of insurance cost on hers, and 50% on mine? Or do we just put 100% on one or the other?

Thanks again!
My tax program seems to separate out a portion as business vs. personal, so it just asks me to put in the total insurance amount, repair amount, etc. So when I’m talking about 50/50 separation, I’m just talking about inputing half of insurance under her Sch C and half under mine.

I completed my education this year for a new career, massage therapy. I know what to do for the educational expenses, but am wondering if and/or when I can deduct some other incurred expenses. I had expenses for my license and fingerprinting in 2009, although the license will be issued in 2010–I don’t have it yet. I also purchased a massage table and supplies in 2009 to practice with classmates and friends and to prepare for my business. My question is whether I can deduct the license, table and supply expenses in 2009 or can I wait to deduct them in 2010 when I actually am licensed and working as a massage therapist. I would prefer to defer these deductions until 2010 as income from my office job in 2009 was less than K, and the deductions may help more next year. Thx in advance!