You’re not asking the right question. You should be asking whether your spouse is your employee. Under the circumstances described, where your spouse is working solely for you and you have control over the work being done, it is likely that your spouse is your employee rather than an independent contractor. In this case, you must adhere to all employer obligations, including tax withholding, paying payroll taxes, and issuing a Form W-2.
A statutory method of depreciation allowing accelerated rates for most types of property used in business and income-producing activities during the years 1981 through 1986. It has been superseded by the modified accelerated cost recovery system (MACRS) for assets placed in service after 1986.