You seem to have deleted all your prior posts and changed your name, so I can't directly reply to you.
If "Bob" gave your spouse a bonus, as a result of your spouse's performance of employment duties for Bob, then the bonus should be reported a W-2. Even if Bob sold the business to "Jake" 6 months prior, if Bob paid a bonus to Bob's former employees because of their service, then the money is wages on a W-2.
Even though it was reported on a 1099-NEC, the employees who received the bonus may report it on form 8919 using code H. The employee still have to pay the income taxes, plus the employee half of social security and medicare (which would have been withheld anyway if the bonus had come from a regular payroll), but the employees are not self-employed and don't pay self-employment tax which is double the normal social security withholding.
