https://ttlc.intuit.com/community/business-taxes/discussion/can-a-single-member-llc-issue-a-1099-nec-to-their-spouse/01/1761179#M57774 I have a single member LLC. My wife and I are both in the same profession. (Real Estate Brokers) Here license is under mine. In general real estate brokers/agents are treaed as subcontractors. For tax purposes, am I correct that I can treat her as any other agent (independent contractor) and issue her a 1099-NEC? We both have filed separate Sch-C's for well over 10 years. Fri, 25 Dec 2020 15:43:27 GMT dvdgarofalo 2020-12-25T15:43:27Z https://ttlc.intuit.com/community/business-taxes/discussion/can-a-single-member-llc-issue-a-1099-nec-to-their-spouse/01/1761179#M57774 I have a single member LLC. My wife and I are both in the same profession. (Real Estate Brokers) Here license is under mine. In general real estate brokers/agents are treaed as subcontractors. For tax purposes, am I correct that I can treat her as any other agent (independent contractor) and issue her a 1099-NEC? We both have filed separate Sch-C's for well over 10 years. Fri, 25 Dec 2020 15:43:27 GMT https://ttlc.intuit.com/community/business-taxes/discussion/can-a-single-member-llc-issue-a-1099-nec-to-their-spouse/01/1761179#M57774 dvdgarofalo 2020-12-25T15:43:27Z https://ttlc.intuit.com/community/business-taxes/discussion/re-can-a-single-member-llc-issue-a-1099-nec-to-their-spouse/01/1761205#M57779 <P>Although there are different courses of action available, it is generally acceptable (given the facts you provided) to treat your spouse as an independent contractor and issue your spouse a 1099-NEC.</P> Fri, 25 Dec 2020 17:04:07 GMT https://ttlc.intuit.com/community/business-taxes/discussion/re-can-a-single-member-llc-issue-a-1099-nec-to-their-spouse/01/1761205#M57779 Anonymous_ 2020-12-25T17:04:07Z