When filing an Injured Spouse form, allocate personal exemptions as is appropriate. This is done by "pretending" you had filed separate returns. If you had filed separate returns, one spouse could take 2 exemptions when the other spouse had NO INCOME. Otherwise, 1 exemption belongs to each of the 2 spouses.
It would be rare for it to be anything other than 1 for each of you.
"Allocate the exemptions claimed on the joint return to the spouse who would have claimed them if separate returns had been filed. "
