You would still report the income but you do not need to allocate it 50/50 as I explain in my second paragraph. Then you will be able to efile the form and this would not require any attachments.
If the IRS inquires on why your wife did not report her income, you would explain to them that she is not a resident alien for tax purposes. You are treating this income as explained under Spouses Living Apart all year in Publication 555 and meet the 4 requirements for this requirement.
@surag0107
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