My wife and I file separately for student loan repayment reasons. We live in NJ, so not a community property state. Can one of us report 100% of the 1099-INT and 1099-DIV, and the other one not report it at all? Or do we have to report on both and split it 50/50? We would prefer to keep her AGI as low as possible, even if it is less optimal from a tax filing strategy.
