My ex-husband and I have a joint investment account which is reported to IRS under his SSN. Because I was not aware of the issue of paying taxes on capital gains/dividends, I did not include any capital gains/dividends in my tax returns for the past two years when I filed as "married filed separately". He now issued me several Form 1099-DIV which shows that he has given me the dividends, but I have never received any payment from him. He was the one who withdrew a large sum of money for his own use last year. Shouldn't he be responsible for the capital gains? What do I need to do? Thanks.