I have a small side consulting business. My wife does not have any income, however she helps me with the business throughout the year. Last year she did not have any income so I could not claim the child care tax credit. This year I want to make sure we show income for her so we can take the credit or deduction etc.

When I started the business I registered it as an LLC in Florida and I obtained an EIN. Currently my name and SSN is the only one registered across the board.

SO... what should I do? Is it better to add her to the business and EIN etc... or is it easier to just 1099 her?

At the end of the year I always get W9's from my customers.