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You can run the business as a partnership, but you need paperwork--to show who owns what, how income will be divided, business bank account (?), etc.
You need to talk to an acct (small business) so you know what your state requires and you are prepared for whatever is needed (all levels). Locat acct is usually good. So, look in phone book, call around, and tell each what you want to do, why, and ask them questions, get their rates, and what they think you need in terms of their services (quarterly, semi-annually, annually--I don't know).
Then you will know if you need a Federal tax ID--because THAT is based on what type of business you are (corporation, partnership, etc). Acct answers that question.
Thanks so much for the advice!