You're no gonna find anything concrete. For a general discussion, see <a rel="nofollow" target="_blank" href="
https://junewalkeronline.com/business-entity/the-many-advantages-of-hiring-your-spouse/">https://jun...>. The reference is old, but the conclusion is still valid. You’re OK, unless you’re trying to manipulate social security tax. The 2017 wage base for Social security tax is $127,200. If switching the income to a spouse results in less SS tax, be sure to document your % allocation based on some rational basis, e.g. time spent by each spouse.
