| My question is why are you complicating your situation! Why don't you make this a joint business, say an LLC and the monies that are paid to either you or your spouse consider it as a distribution.
Alternatively, treat amounts that are paid to your spouse as a draw, as if you are taking the salary. There should be no impact on the tax return. There really is no need to go through all the trouble of doing a W-9 and issuing a 1099-Misc, at least that is based on the limited information that you have provided to me. | 
