Joint account not spouse DIV payee switch

[Linda C-C]

I have a joint account with daughter and I was the primary (SSN first).  We switched primaries recently due to tax brackets.  I was told the IRS would not be notified of this switch until May 2023 but we received a corrected 1099 form.  My daughter has already filed her taxes not claiming the dividend.  I want to be responsibile for the div on my tax return and do not know how to tell IRS that I am paying for my daughter.  

[AmyC]

You add the interest to your tax return.

If the form has your daughter's SSN, it needs to go on her return and then be subtracted out as nominee interest. 

If the IRS asks, either of you, show that the amount is accounted for on your tax return because it was mistakenly put in her name.