Deductions & credits

ask whoever told you that you don't have to claim if they will pay your taxes, interest and penalties if caught. All income must be reported. The IRS might even catch this since the one whose SSN is first on the account might get a 1099-NEC or MISC for the full amount. 

 

I leave open the question of whether this is a partnership that needs to file a partnership return to properly split the income and expenses.