Because you made an LLC, your options are limited. In a community property state, you file as 2 schedule C businesses, one in the name of each spouse, with each business reporting half the income and half the expenses.
Your wife does not report you as a subcontractor or employee. You are each considered owners of a schedule C business and each schedule C reports half the income and half the expenses. Each schedule C business can use either an EIN or the owner's SSN. If you have contractors issuing 1099s to the business, they can issue the 1099 to either spouse's "business." But in the end, you still divide income and expenses 50/50, even if the 1099s are not divided that way.
