Sound like you are asking about nominee interest.
Here's how to split the 1099Div for Nominee Interest. Enter a 1099-Div under
Federal Taxes tab
Wages & Income
Interest and Dividends
Dividends on 1099-DIV- Click the Start or Update button
Whoever's ssn is on the 1099 enters the whole amount on their return. Then at the bottom of the entry screen, pick the second one "I need to adjust the amount."
Then on the next page fill in the amount as a POSITIVE number and pick the first reason "I received all or part of these dividends for someone else".
Then on the other person's return you enter it as a 1099-Div and put the amounts in the boxes..
