My and sister had repairs done on a house they sold. Can they divide the single receipts for repairs? They will not be filling tax returns jointly with each other.

If this was a personal residence and not a rental or a business property then repair costs cannot be claimed on a tax return when the property is sold.

There is a a difference between improvements and repairs.  Improvements (also called betterments) add value to the property, extend the useful life of the property, or adapt it to a new use.  Repairs maintain the property in its current condition, or restore it to as-was condition.  

For personal property, expenses like repairs, maintenance, insurance and utilities are never deductible.  Improvements add to the adjusted cost basis, which reduces capital gains tax (that's how you get tax savings from improvements).   If the home has two owners, they can each report half the sales proceeds and subtract half the adjusted cost basis. 

If they are in the business of flipping houses, the business can deduct costs like utilities, insurance and repairs. Improvements are added to the cost basis and reduce the capital gains in the usual way.  However, a business must file a partnership tax return first, before the partners can split anything.  That requires a special form, a special version of turbotax, and has an earlier deadline.

Do you want to tell us more?  Was this personal or business?  How did they acquire the home?