Even though a person can never claim his or her spouse as a dependent, a person can claim his or her spouse's personal exemption.
One spouse can claim his or her spouse's personal exemption in three specific circumstances:
Business income is income you earned because you owned and operated a business. The IRS explains business income this way: "If there is a connection between any income you receive and your business, the income is business income. A connection exists if it is clear that the payment of income would not have been made if you did not have the business." (Publication 334)
Business income includes: