For income to be divided between multiple people, you'll need to make sure that each person is paid directly through Airbnb with a separate payout method. Then, you can assign a taxpayer to each payout method in your account. From your Payout Preferences:
Keep in mind that only one taxpayer can be assigned to each payout method. New payout methods and those that have not been assigned to a specific taxpayer are assigned to the default taxpayer. You can set the default taxpayer from the Options menu next to the taxpayer at the bottom of your payout preferences.