So, as a self employed management consultant , I some times hire my wife to help out. I do the selling, analysis, and manage the client relationship (project management, presentation, etc.), while she helps with the research and preparation of slide decks. Until 2021, it was so easy to show her self-employment income because she would have her own Schedule-C in which she would simply declare her income that we had agreed upon. By the way, I used to simply receive payments from my clients, who I found through a consulting platform. Starting in 2022, the IRS changed some rules, and that is why I received a Form 1099-NEC with my name and social security number, since I am the one on the platform. Even though she worked throughout the year, she did not receive (and was not required to receive) her own 1099-NEC. However, she must be paid and her share of the income should count towards of Social Security credits. Thankfully, there is a way to do it, though, it took me a lot of research
Tips from a freelancer consultant for the benefit of other gig economy and self-employed workers and contractors.