Yes, you can pay your spouse or other people to do work for your business.
If you make payments to another person that is considered an independent contractor, you would deduct the payments as Contract Labor.
Note that the spouse would have to report the income received from you on their own tax return.
Also, if you pay any one person $600+ during a calendar year, you are required to issue them a 1099-NEC form by January 31 of the following year.
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