DECLARE @myList TABLE (Id nvarchar(max));

INSERT INTO @myList(Id) VALUES ('40098071,40098081');

select '''' + REPLACE(id,  ',', ''',''') + ''''  from @mylist
select destid from [servername].database.[dbo].table where table in (select '''' + REPLACE(id,  ',', ''',''') + ''''  from @mylist)