Dividing 2016 tax liability between two hosts who use the same account

[Michael770]

Hello,

I have several listings on Airbnb, including one that is owned by my girlfriend. I set up this listing for her half way through 2016 and did not update the payout method to deposit the funds to her account. Instead, I recieved all payouts for her listing and paid her back through Venmo/Paypal.

Is there a way to pass the tax liability of income from my girlfriends listing, to my girlfriend? Or, am I stuck with paying taxes on her income?  

Thanks! 

Michael