If 1099 is issued, it will have one SSN on it, that IRS will match the 1099INT to that return.
If no 1099 (less than $10) then each party should report thier respective share.
You can enter the entire amount in TurboTax then click on:
Tell us if any of these uncommon situations apply" and the top one is to adjust the amount.
Then each can report their share -as you can report interest income with or without a 1099INT.
