Business & farm

avoiding the 1099-nec issue for this year (issuing a seperate one to my wife / appears I would need turbo tax business (im working from ttax deluxe) there seems to be nothing stopping me from just reporting the income(1099-NEC) and all expenses for both of us under me for this year.  Appears to be tax neutral and perhaps positive for the government form a SS persepective. I can report 50% of the business expenses under her with no income.  thanks