In a partnership, each partners get his/her portion of income/profit in proportion to his/her contribution to the business.
So in your case, you have to have documentation support the allocation of income between you and your wife.
If you bought the house by fund from joint account and have a joint mortgage, your can only report 50:50 split income.
If you want to split 0:100, you'd better have documentation indicating that the funding of the house purchase comes from your wife's account, and not from your joint account or your solo account, and the mortgage is solely in her name.
Likewise, any other split ratio needs evidence.
Above discussion does not include an exhaustive list of evidence needed. You know what you have and lay it out and look at it from the standpoint of a tax auditor.