[red-beard]

The home office is harder to take than you think. If you spend most of your time on the road with the business, than actually, you cannot deduct the office! But, the leased car and the travel and other expenses (pens for ghost writing, internet access, paper, a leased computer, leased furniture).

As far as putting in your wife's name for tax purposes, I don't think this will get you very far. You will need to run the numbers of putting the income in your wife's name, filing separately Without her taking any dedections. If you file separately, she cannot even take the standard deduction. You would split up any deductions you would take.

I used to have to file my ex-wife separately (when we were married) but it was because all of my income was from a NY company and all of hers was from a Massachusetts company. If we didn't NY would claim her income as reportable...