If the business refuses to re-issue the 1099 to your LLC. You can also 1099 the income your wife receives on a 1099 from your wife's ssn to your LLC's EIN. You will have to file a 1096 also to do this.

Thank you

If the 1099 is issued in your wife's name, she can ask to have it corrected. It is quite easy to create a new one. If the business refuses to issue a new one, you will have the invoices and receipts for payments to prove that the 1099 is for the business.

Thanks very much. We do have templates and bookkeeping software and separate bank accounts, so our records between personal and business are distinct.   Can you tell me if a complication would arise if the training center issues a form 1099 to my wife, at year end?

As an LLC, you need to keep your personal finances and the business finances separate. You should have a separate business bank account. If your wife sends an invoice to the training center, she should send it on business letterhead (it is quick and easy to make your own invoice template). Even if she receives a check in her name, she should deposit it into the business account. When tax time comes around, you will need to be able to account for all income and all expenses attributed to the business, so be sure you are keeping detailed records. If you haven't purchased bookkeeping software, such as QuickBooks, you may want to do that.