2 accounts with same IP is fine. The Rule is 1 account per 1 person. As long as you guys do not send FG to each other, you'll be fine.
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No multiple accounts - only one account per person is allowed. You may not under any conditions create more than one account per person.
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No sharing of accounts - only one person per account is allowed.
taken from here:
https://forums.d2jsp.org/info.php?p=9Also keep in mind that should one of the accounts see action taken against it (locked/scammer, etc) it is likely that both accounts will receive the same action.