Thanks for your prompt reply. 

Yes, NYS is not a community state like CA, but was wondering if there is any form similar to Form 8958 used by the Community State which can be used by the non-community State like NY. 

If we just split 50:50, but if the IRS is not communicated of the split, they come asking to the person who has the tax doc in his/her name why he/she is not showing 100% amount if it is an income (e.g. bank interest, dividend etc.) and asks the other joint filer how he/she got 50% amount of deduction (e.g. Mortgage Int) without any tax docs in his/her name.