My apologies if I missed this in the archives, but is there a canonical reference site with all the details about self-employment and taxes? I FIREd during 2016 (late enough in year to still be in the 25% marginal bracket for the year), and my wife has regular income as a self-employed web developer. She gets W-2 forms from a couple different companies (with taxes and FICA withheld) plus non-W2 income for other projects. For 2016 tax purposes I'm trying to figure out whether it is better to simply lump her income with mine on the 1040 or to set her up as self-employed and file Schedule C to be able to deduct the health insurance premiums. For 2017 tax purposes I'm trying to figure out the best way to set us both up (set up a corporate entity? partnership? joint venture?). I've gathered info from the IRS site and various other places, but I would love to find a FIRE-centric treatment of the pros and cons of self-employment options.
Thanks in advance!