I started a small business, a sole proprietorship, and employed my wife as a bookkeeper and notary. On occasion my wife takes notary assignments where payment is made in her name, not the business name, and a 1099 will likely be be generated in her name. I would like to consider this income as part of my business and not be viewed as a partnership with my wife. Does her 1099 create issues with doing this? Thank You for your time.