Advice: Partnerships, banks, and tax

[yogoating.livejournal.com]

Hello! A friend and I enjoy collaborating with our artworks. We'd like to do more projects together, most recently utilizing Patreon as a resource, but things have just gotten more complicated!

Based on what I've read, we would need to form a General Partnership, which isn't too overwhelming. In my state I don't need to even register anything, I believe. But I can't quite determine how payment through Patreon would work, and how taxing will work as a result.

I'm under the assumption we should use some kind of shared bank account to link with Patreon. From that account, we evenly distribute profit to our separate personal/work bank accounts. Does it then become just another part of our self employment tax income?