briant-
That is actually a very good question. Keeping in mind that I'm not a qualified tax professional: we report based on either the SSN or TIN associated with each account. With different information on each account, there shouldn't be a problem as far as what PayPal reports. However, if you file jointly and breach the thresholds, I would expect you would need to claim that. Really, you would want to direct that question to a qualified tax professional for their take on the situation. But excellent question! 🙂
Andy
