My wife and I file separately. Do we have to split the income listed on a 1099 DIV, or can just one of us claim that?

[pk]

if you are resident of a community property state then you have to split all earnings 50-50

[West-Palm]

We are not in a community property state.  Can one of us claim the whole amount?  The investment account is in both of our names.

[pk]

YES, you can --- even though it is best to use the SSN of the person whose name and SSN shows on the 1099-DIV.  But you can as long as  "both" own the account