I was divorced in Dec 2024 and both myself and my ex-spouse live in Texas (Community Property state). I am filing my 2024 return as Head of Household. My understanding is that I need to allocate 50% of my income (wages from W-2) and withholdings to my ex-spouse for her to include on her individual return. So for my return I would take 50% of the value that is in my W-2 Box 1 and 50% of the value of W-2 Box 2 and then include 50% of my ex-spouses W-2 income and withholdings to my return in order to arrive at the correct allocated income and withholdings to include in my filing.
I also understand that I would need to include Form 8958 to show the allocation calculations with my return.
I am just looking to validate that this is the correct process to represent the income allocation. Thanks in advance for any guidance.
