Thanks for posting here in the Community space, Roberto. We see how important it is to you and your wife in managing with paying taxes for her income. I'll provide information about this.
To address your situation, it's highly advisable to reach the Internal Revenue Service (IRS) directly. They can provide personalized assistance and help you determine the specific amount your wife should set aside for taxes. The IRS staff can also address any additional questions or concerns you may have.
On the other hand, you may also check this resource as an additional reference if you need assistance with handling 1099 inside QuickBooks: Fill out a W-9 and view your 1099-MISC in QuickBooks Self-Employed.
If you have any further questions about 1099 or any other QuickBooks-related issues, feel free to reach out to us. We're here to support you. Have a great day!