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Article Date:
March 2008

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Pocket Self-Employment Taxes by Renting from Your Spouse

If you are single, consider forming an S corporation. Then, read this article with the thought that this S corporation could be your “no-hassle spouse” (we see that smile!), possibly producing the same basic results that the married person gets in this article.


The IRS Market Segment Specialization Program Training Guide tells IRS auditors that they need to be aware of the Cox1 case, as it expands deductible spouse rentals to include those reported on joint tax returns. Before the Cox case, the IRS disallowed spouse rentals when joint returns were filed. The training manual directs the IRS’s field force to know that the court allowed a deduction for rent paid by one spouse to the other, even though they filed a joint tax return.2


In Cox, the court ruled that Sherman Cox could deduct the business rent he paid for his wife’s interest ... Log in to view full article.

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