Are you sure you're going to get a 1099? That's not usual for purchases made with reward points? Where are the reward points from, and how did you earn them?
They are from a vendor of my company that I receive 20% of the points that my customers get. The point company is a 3rd party and therefore processes the taxable info. They have made it clear that there will be a 1099. I have redeemed over $10k of the points product's value. It is just that I make more than my wife and if she was able to claim what purchases were hers it would help on the taxes.
Sorry, but it's going to have your SSN on it, so you must claim it. You gave her a gift, which is not deductible.
Did they say what box # on the 1099-Misc the amount will be in? If box 7, you may be subject to self employment tax (SET).
If you receive a a 1099-Misc with the amount in box 7, see <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/3110252-i-got-a-1099-misc-for-a-spiff-at-my-job-paid-by-the-product-supplier-now-it-is-having-me-file-as-a-business">https://ttlc.intuit.com/questions/3110252-i-got-a-1099-misc-for-a-spiff-at-my-job-paid-by-the-product-supplier-now-it-is-having-me-file-as-a-business</a> for how to enter in TurboTax to avoid SET
This does sound like a spiff. If that's what it is, you will not have to pay self-employment tax on it. Follow the instructions at the link that Hal_Al gave you above to enter it in TurboTax. But as SweetieJean said, it's your income, and there is no way you can shift the income to your wife.