If you want the flat images to be divided into separate layers, the answer is you can't. photoshop just do not work that way, you have to ask for the .psd of the file that you want to break up and make sure that they are layered files.
See if you want to break a JPEG or PNG file into layers then the answer is no . The reason behind it is that a JPEG or PNG image is a collection of pixels which make up an image as whole . it is not a collection of layers like a .psd file is . So what you have to do is to divide it into LAYERS and then store them as .psd file . There is no other way .
Actually there are no ways by which you can break it into layers as you have done it in photoshop psd file. There are no tools created till now to break it..
yup...just like all these good people said...it is not possible...unless (for example) if u have an image of a subject or people in foreground & a scenery in background...u can cut the subject from image & paste it to become another layer on top of the original...now u have 2 layers, the subject layer & background scenery layer...but this way u will have a hole on the original image...
Actually I tried something that might help you out I needed to break a picture down into layers that had several small lines and a lot of intricate details choose select then color range and and adjust fuzzy and range accordingly then select new layer from cut it worked for what I needed to do hope that helps