For your federal returns, you need to each report your own forms (W-2, 1099-NEC, 1099-MISC, etc) as they were issued.
If you have a form issued to both of your names, you will report that according to the social security number shown as the payee/payer on the form. For instance, if you have a joint savings account and are issued a 1099-INT with both names but your (not your partner's) SSN on it, you will report the income and your partner will not.
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