I do not understand. The question was how to split dividends and prior year tax refund if a couple elects married filing separately. So for example, assume $700 dividend on a joint account. Do I report $350 each? This would not match the single 1099-Div which would show $700. Is that a problem? The previous responder indicated ... "You also need to alert the IRS that the person that received the 1099-INT isn’t reporting the full income on their return."
