Help me figure out taxes for my freelance business

I need someone to help me figure out taxes for my freelance business. This business is made up of two workers and makes a very small amount of money, so it's likely an easy project. I need someone to help me figure out if I should file as a business, what states I need to file in if so, and how to sort out our taxes in general as we work out of Fiverr currently. One of us is in Nebraska and one in Kentucky.