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State tax filing
You are saying that your spouse received an IRS form 1099-NEC from an employer. What is category H? Are you wanting to use Schedule H Household Employment Taxes?
SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withhold... is used to request that the IRS make a determination of the status of a worker for purposes of federal employment taxes and income tax withholding.
IRS form 8919 Uncollected Social Security and Medicare Tax on Wages may be filed if you believe that your pay from your employer was not for services as an independent contractor.
You may want or need to use both forms. But it is not clear where the IRS form 1099-NEC income been reported. Please clarify and someone will help you.
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