Husband owns a repair shop. I'm p/t secretary. In 20 years have never drawn salary. Can he pay me salary and give me a 1099 at end of year and I pay tax & S.S. then? We have given 1099 forms to contract laborers but I don't know if I can do it for me. I'd rather do 1099 than the other, since we have no other employees and so I don't have to do payroll taxes, etc. My husband is president of the corporation and I'm listed as secretary. We are small "mom & pop" shop. We file at end of year. The last several years we have not made enough to pay taxes.....we have just paid social security on him. Very small income! Your advice would be appreciated.