Let S be a subset of the reals such that S∩[a,b] and S<sup>c</sup>∩[a,b] cannot be written as a countable union of closed sets for any a<b. This can be done (this <a href="http://planetmath.org/?op=getobj&from=objects&id=11351">explicit example of a non-Borel set</a> achieves this). Let ℚ be the rationals. Then, A=(Sxℚ)U(S<sup>c</sup>xℚ<sup>c</sup>) and B=(Sxℚ<sup>c</sup>)U(S<sup>c</sup>xℚ) should do it.