Self employed

A 1099-NEC is for self-employment.   It reports non-employment compensation (NEC).  The form generates a Schedule C for the name on the 1099-nec.  That person is also the owner of the Schedule C business for tax purposes.   If the 1099 is for your wife, then make sure you indicate that when you enter the form - - that will make your wife the owner of the business.   If there is a Schedule C on your return, there has to be an owner of that business.  The owner is whoever's name is on the 1099-nec.    See image below.   

If the 1099-nec is not correct, ask the issuer to give you a corrected tax form.