Pardon me if his has been answered before. But let's say i have sent 1k per month to my wife for "Goods and Services" over the past 12 months using Amazon Payments. Will this 12k not be considered taxable income for her? If I am audited by the IRS, could I be penalized for not reporting income? I understand that Amazon does not send her a 1099, but I just don't want a mess on my hands down the road. Thoughts? Any help is appreciated.