When it comes to the community property state rules for injured spouse see below.
- If you do live in a community property
state, community income would be split equally between the two
spouses. With respect to deductions, the deductions would be split
depending on whether the expenses related to community income or separate
income.
That's not as difficult as it sounds, you can list the credit under him and the let the IRS do the processing which they will do in the end any way. Once they have finished they will send or release any refund you may have coming after applying it to your unpaid delinquent debt.
For more information you can use the instructions by using this link: Instructions for Form 8379
