The income for the single-member LLC woud be your spouse's income in this instance, since she owned the company by herself initially.
You enter the single member LLC income as business income in the personal TurboTax product. It is reportable on a schedule C, which is attached to your personal form 1040. You designate who it is for when you set up the business in TurboTax. The schedule is identfied by both the taxpayer's social security number and the business federal ID number, if you have one.
It is not necessary to enter a form 1099-NEC to report business income on a corporate or partnership return. This may be so since the 1099 forms are intended more for individuals who report income on a schedule C.
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