As I said in my reply to your other question, it seems to me that you should not be forming a partnership at all. But if you do, keep in mind that if the IRS needs to get in touch with you for any reason they are going to mail a notice to the address on your most recently filed tax return. Make sure that you will be able to quickly access and respond to any notices. There is usually a limited amount of time to respond.
Also, forming a partnership in another state will probably not only require you to file a partnership tax return in that state every year, as long as the partnership exists, but also require both of you to file individual income tax returns in that state every year.
If you do form a partnership, have the partnership agreement drafted by a lawyer in the state where the partnership is located. You need a written partnership agreement.
