I have a consulting business whose QBI is subject to the phaseout limitations. My wife and daughter have always assisted with administrative activities for the business. I have traditionally filed a 1099 for my daughter's paid work, but since my wife and I file joint/married, I've never done a 1099 for her. If my QBI reaches phaseout territory, is it permissible to do a 1099 for her representing the financial value of her activities for the business, with both of us then filing Schedule C's with income for each that is below the phaseout limit? Thanks for any guidance you can provide.
