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The article says that a "jointly owned LLC is ineligible for the QJC" but then it says 3 ways to qualify for the QJC which seems to follow how both spouses can qualify for the QJC..I am confused because these statements seem to conflict with each other. Would you be able to explain when a QJC is ineligible? Thank you!

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author

Correct. A QJV is available only to a spousal business run without an entity.

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Thank you!

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The article says that a "jointly owned LLC is ineligible for the QJC" but then it says 3 ways to qualify for the QJC which seems to follow how both spouses can qualify for the QJC..I am confused because these statements seem to conflict with each other. Would you be able to explain when a QJC is ineligible? Thank you!

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If in community property state and wanting to keep it simple with disregarded entity, can they mark joint ownership and split SE 50/50 or can the spouses switch ownership on sch C each year to contribute SE tax to appropriate spouse so they get SSA credit?

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