Here's the situation:

I run a home-based business that requires me to hire my wife for some administrative contract work in order to help me with my business demand. She has her own business that offer such services which is also a home-based business. The amount does exceed the $600 limit.

As always, we will be filing a joint return.

My question is this:

Should I file a W-9, report the income and provide a 1099-misc to her?

Thanks.