No, the employer's match to your spouse's 401-K does not need to be reported anywhere on the tax return.
Employer's match is part of the company's benefit package to entice people to want to work for the employer. Employers also receive a tax benefit for contributing to employee 401(k) accounts. A company match has the power to greatly increase the value of an employer-sponsored retirement savings account. It does not get reported on any tax documents except for informational purposes only.
[Edited 2/15/2017]
