If you are doing work for her LLC, then yes, you are sub-contractor and should receive a 1099 from her LLC. This means you are also self-employed and have to file your own Schedule C for your income. She would issue you a 1099, claim the expense on her Schedule C and you claim that income on your Schedule C. Check out this discussion on a similar situation as they cover different scenarios. Single Member LLC w/ Employee or Subcontractor Spouse
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