In a non-community property state each of you puts the income that came to you on your own return. If there is joint income it is put half on each return. If one of you itemizes deductions then the other must as well.
But whether you are in a community property state or not filing separately is almost always a worse deal than joint. You should try it both ways to be certain.
@MikeCville
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
