My wife and i are 50/50 owners of an S-Corp. The revenues are approximately $1000/month. I take a salary of approximately $800/month and the remaining balance pays the business credit card each month. We have business expenses of approximately $200/month (cell phone, gas) which is paid using the business credit card. How do we file taxes for the business? Does the business file a return? How are the business expenses deducted?