This is a good question!
Use "on" for things that don't have sides (or sometimes even a back): a stool, a bench, a couch, the floor, the ground, a bed.
Use "in" for things that you get into, usually they will have sides and a back, and you usually use them alone: a chair, a car seat.
A couch has sides, but you are not the only person who would sit there, so "on" is more appropriate.