I worked a job as an artist assistant for 2 years during which I commuted to a studio where I worked and used my car regularly for errands. I was paid as an independent contractor (1099-misc) (for tax reasons on his end). I also am self-employed as a freelance illustrator and incur business expenses. As of 2013 I will officially have registered the illustration business but in 2012 nothing is registered. Even though I do not consider the 2 year contract job to be *technically* under the umbrella of my illustration business, it's related in that it's an art job and many of the same skills were used.

I'd like maximize deductions so I was planning on treating them as one business so I can combine vehicle use deductions from the contract job with the home office deduction from my illustration business. Does this seem like a good way to file? Could I file them as 2 sep. businesses? Is it technically personal income if I'm not officially registered as a business?