Since he received a 1099-MISC for the money the best way for him to handle it is to issue you a 1099-MISC from him to you for half the amount. Then you would each be able to just enter half the amount on your tax returns and be done with it.
Otherwise he can enter all of the money on his tax return and you can reimburse him for the difference it makes to his taxes.
@nataliegocats
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