The company has withholding tax from stock options in divorce,how wud we pay the tax from the non employee ?

The company has withholding tax (federal and state(CA) from stock options in divorced couple, the husband is the employee.How would the company remit the withholding tax from the wife's(non employee's) share in IRS and CA FTB?what forms need to file by the company?|||1099-Misc, other income.|||Your question is completely garbled