If you live in a community property state, then as a married couple you have the choice to file a 1065 partnership return, or the two of you can split everything 50/50 and file two SCH C's with your joint tax return, with one SCH C for each of you.
If you do not live in a community property state, then you do not have a choice. You must file a 1065 partnership return. The partnership will then issue each owner a K-1 which each owner will use on their personal tax return. It does not matter that the two owners are married to each other and filing a joint personal 1040 tax return.
