How to report non-traditional income (profit from website in someone else's name)

I need to know how to report my non-traditional income on a 1040 (2007/8).

For last 3 or 4 years, my sole income has been commission/profit from a website that sells 3rd party products.  The problem is that the website and everything associated with the business is/was in my unofficial ex-partner's name, even though he has not been involved since 2005.   We used to just split the profits, but now I get them all.  The Business license in Utah expired years ago, but website continues to function and accept payments (which are dumped into business bank acct). Ex-partner is no longer involved but I still have access to website, bank account, etc.  After voluntarily turning things over to me (unofficially, since he was too lazy to do the paperwork, etc.) I moved to AZ in 2006.

I have been unambitious and have not filed taxes for years. Now I need/want to clean up my affairs and get everything in order. The business entity is no longer registered, and it was never in my name in the first place. I've had no bank account in my name since 2001, and instead of receiving paychecks or whatever (was unofficial partner, not employee), I continue to use the business bank account for personal expenses etc..   I want to file taxes, declare bkrptcy & move on.

How do I report this income (about $10-12K/year) properly on a 1040 form?