It's covered in the terms and conditions of the sign-up process. Here are the key bits:
- You and your partner need separate Steam accounts. Newly created accounts aren't eligible. Each account needs to have made a Steam purchase "prior to April 27, 2026."
- Valve uses "information such as shipping address and/or payment information to eliminate multiple entries." Unless you and your partner have separate residences, Valve's probably going to be able to spot that you're in the same household. Even if one of you temporarily changes the account's shipping address, billing address information will likely reveal that you two live in the same household.