MFJ to single and Stimulus

[Possi]

It was not a good marriage. They might have been drunk.... anyway....

She was the primary TP on the 2019 return.

He has 2 children, 13 and 15 yrs old.

They weren't married very long, and divorced in 2020.

IRS Account transcript was included with their paperwork, and it is reflects the joint return.

4-15-2020 $1200 issued, (verfying their date of divorce, but I believe it was after the first payment)

1-18-21 $2400 issued.  They were NOT married for this payment that is indicated as a joint payment based on the joint return in 2019. I'm checking to see who received this. 

Am I to report the payments on her return as #1 $600 and #2 $1200? OR... do I report how THEY split the payments. 

I believe he actually received the second payment of $2400 because he has the kids, but this transcript she brought me has both SS numbers on it as a joint return. I'm not sure if there is any matching rule. At this point, I don't think there are ANY rules, and I could probably throw any amount on either return as long as the total $3600 is reported. 

[Pacun]

Don't report any payment and if all the dependents got the stimulus, who cares who received it.  That's a money issue they have to deal in court if needed but don't bring it to the tax return.  
The only time, I would include the amount received is when a new child was born in 2020. In that case, I prepare the return without the child, then I go to line 30 and I enter the amount I should have received based on 2020 information. That will make my line 30 blank or with a 0. Then I would add the child and the amount on line 30 will become $1100.

For example, if she is filing single with a child for whom the stimulus were paid to them by the IRS, I would file without touching line 30. If a new child was born in 2020 (making the total of children 2), I would invoke line 30 and enter 1700 and 1200.

[Possi]

Taxwise is a little different. If I don't include any payments received, the entire stimulus is added to the refund. 

[Slippery Pencil]

https://www.law.cornell.edu/uscode/text/26/6428

(2) Joint returns
In the case of a refund or credit made or allowed under subsection (f) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return.

Which is also what the 1040 instructions for line 30 say:
Married filing jointly.
• If your EIP 1 or EIP 2 was based on a joint return, you and your spouse are each treated as having received half the payment that was issued.

Legal disclaimer:
The date at the bottom of Cornell's page is 3/27/20 and the instructions were probably written 3 months ago, so none of the above may be currently accurate.  If you wait another two days, the answer may differ.