I wish it were that simple.  Take, for example, this situation from a now-divorced couple:

Couple's AGI in 2019 was $160,000.  Husband made $100,000.  Wife made $60,000.  They received lower stimulus payment in round one and lower in round two because of income over the threshold.  

Husband received round 1 in his checking (because that was used on tax return for refund).  Paid half of it to wife.

For round 2, wife argued that husband's income made them ineligible for full, so he paid her $600 for round 2, even though that was almost everything he received.

My plan is to report the amounts that each spouse actually ended up with in the end.  But unsure if the IRS is going to balk at that because the husband is not reporting his entire payment or his half received for the 2nd round.