Homemaker and rental income

I am a PAYE worker. I also have rental income. The rental income is on a property that is owned by both myself and wife. I want to account for this rental income. My wife is a homemaker, does she have to register as self employed in order for us to be able to declare her rental income by filling out a form 11 for both of us?

As long as the surplus/profit from the rental property isn't over €3,174 each you can stay using a Form 12.

If you breach this your local district, will likely accept a Form 12 this year but switch you over to self assessment and a Form 11 for next year.

thanks!

Is that if the total surplus is less than 3,174? Or surplus of 3,174 each?

Each

thank you