are both your names on the a/c - joint ownership? if not I there is no tax rule that would allow splitting in a non-community property state. if a joint account, you should enter 100% on your return than on the 1099-div show a nominee distribution for the share allocated to the spouse, normally 50%, but say you put in 60% of the funds and spouse puy in 40% then a 60/40 split would seem appropriate. since it is your spouse is reporting the other portion you do not have to file a 1099-div for the nominee distribution
