I have a salary and have taxes deducted from my paycheck ($60k/yr), my wife gets paid cash under the table ($75k/yr) how do we file our taxes?

Another noob question.

My wife is a dogwalker and basically gets paid cash under the table. I work at a business where I get paid regular paychecks with taxes taken out — will receive a W2 at the end of the year.

She has been setting aside 30% of each payment into a savings account for taxes.

How do we end up reporting our income? Thank you very much.

EDIT: In California.