I have income statements from two couples who are undergoing divorce. Since the income statements are joint with the spouces they are divorcing, and the loan is to two individuals one from each statement - which income should I report for HMDA

For HMDA, you should report the income you used to underwrite the loan.

You most likely will underwrite individual incomes from the two applicants, so the combined incomes should be used. I agree with the previous poster.