My wife has a hobby that brings her some income and that's her only income. The money she gets from it usually is spent on buying more tools for that hobby or for materials. Most of the time those expenses roughly balance out the income at the end of the year, so on her Schedule C we show low 4 figures income each year. For the purpose of getting social security credits for her, she'd have to have around $5000 of income to get maximum of 4 credits per year. It is easily reachable if we underreport her expenses. Yes, we'll pay income tax on that underreported amount, but that would pay off with social security benefits eventually, right?
What's the downside of doing so?
I already got 40 social security credits. Does it even make sense to bother with it for her?