Can you split a 1099-K between multiple individuals?

We are aware that many business partners will share access to a bank and the income provided. However, a bank account cannot be shared among multiple entities in our system. Because of this, you would need to pick one of the individuals to assign as the tax entity through Apartments.com. The 1099-K would be sent to the individual selected, but that doesn't mean the earnings on the 1099-K are the sole responsibility of the individual chosen. 

ARPA Regulations

The American Rescue Plan Act of 2021 dictates any online payment facilitator submit a 1099-K report for any transactions exceeding $600. This report provides you with the earnings, but you can file or claim the income however is most accurate for your situation.