1) me and my wife are the only owners of an scorp that did not make a profit this year (it made a small loss).

2) I have another paying job that issues me a w2 but my wife does not.

3) I want to pay my wife via a 1099-misc so we can claim the child care deduction (I don't think you can claim this deduction if your wife does not have a paying job).

Question: Can I pay her via a 1099-misc from the scorp that she owns, and does it matter that the business posted a loss this year and this 1099-misc that I pay her will increase that loss.