Proper way to file tax return for 50/50 split profit on separate tax returns

[Nicholas278]

I have 2018 Airbnb income that was split 50/50 in 2018 that will be filed on separate tax returns.  I heard we both file complete half of gross income and split deductions 50/50. However I do not think she will file her half even though I paid her half the years profit minus the expenses/deductions that were provided. Should I file schedule E for myself and issue 1099-MISC to her for profit provided to her? Or should I file Schedule E for half the Gross income and deduct half the deductions and hope she does the same for the other half?