Business & farm

If your spouse participates in the business, the easiest way to recognize that is to pay her as a w-2 employee, or issue a 1099-NEC as a subcontractor, depending on her actual duties and how her work is controlled.   Either way will get her social security credits, because she is either going to file a schedule C and pay SE tax, or she will have a W-2 with social security withholding.

 

Another option would be to make her a member of the LLC and file your tax return as a 2-member LLC.  (Exactly how you do this will depend on what state you live in.)