As far as I know, the only example of a required 50/50 split would be a married couple filing separate returns in a community property state. The general rules are that you must report all your income, and you can't claim a deduction you didn't pay. You should also see this: <a rel="nofollow" target="_blank" href="
https://ttlc.intuit.com/questions/2933875-how-do-i-enter-rental-jointly-owned-by-myself-and-non-spus...>
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
