Usually a split screen refers to two separate images from two different cameras electronically lined up side by side on one screen. You can, however, use the natural split between two distinct backgrounds to create the illusion of an electronic split screen.
Tools and Props:
Wall with two distinct backgrounds, black pole or thick wire, non-matching furniture, two telephones.
1. Pick a wall with a vertical separation, such as where wood paneling meets sheet rock, where drapes meet a wall, or where a fireplace ends. Or, build one.
2. Frame a shot with the separation of the two backgrounds running vertically down the center of the screen. You can enhance the look by placing a black pole or thick wire along the separation.
3. Create contrasts in the sets on each side of the separation. Use furniture, wall hangings and other other props to make each side look different than the other. Perhaps cut a poster or picture in half?
4. Position Talent A and Talent B in the frame so that one is in front of each background.
5. Adjust lighting as necessary to make sure shadows don't cross the vertical separation, which would give away the trick.