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You cannot rightfully report income to one individual that is paid to another. Unless the husband and wife have a business that provided the services to you and the wife completed the W9 for all the income paid to that specific company, you cannot report all paid to her.
If a company or person does not provide a W-9 to the requester, the requester must immediately initiate backup withholding. This means that the requester must withhold an amount from any payments made to the company or individual for whom no valid W-9 is on file.
If you have already paid this individual then you should document your request attempts for the W9 and issue the 1099MISC anyway. The IRS can waive the penalty to you for not entering the SSN and will advise you to from now on get the W9 prior to paying.
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