How does constructive ownership affect my share?

So, if you haven't read any previous post of mine, this is my situation. I'm in a foreign partnership with my non resident alien husband. He owns 60% and I own 40%.

Upon further research, I would take on his 60% under constructive ownership for filing purposes. How does this impact my 8865 amounts? Is constructive ownership just a trigger to decide what forms you fill out? Do I still only count 40% when asked for my share?

If you feel up to helping, thank you!