The income will always be reported on your spouse's tax return. Ideally, get a corrected 1099-MISC.
If not, your spouse adds the income even though they didn't get the form, and you leave the 1099 off your return. When the IRS sends the CP2000 notice that you omitted a 1099, reply by explaining the situation, showing a copy of your spouse's return with the income listed, and include copies of correspondence requesting the payor change the 1099.
Obviously better to get a reissued/corrected 1099 instead.
