USA Distribute 1099 Wages to LLC Partner

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My unmarried partner and I formed a LLC to launch a now defunct startup business. Neither of us are currently employed, and she intends to stay home with our daughter for the remainder of the year.

I am about to accept a contract position and am wondering if it is allowable to pay our LLC then distribute my wages to myself and my partner to lower our federal withholding. Rather than a 1099 in my name for $100,000, we would each receive $50,000 through the LLC, lowering our tax rate.

She would be performing only light administrative duties. Does this fly with the IRS?

Thanks!
 

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