As I said, it is as if you filed separately. The standard deduction for Joint is $12,600, the standard deduction for separate is $6,300 (half or joint) and that is what gets entered on line 15 on the 8379 form if you used the standard deduction (itemized deductions are much more complicated).
Line 15. If you used the standard deduction on your joint tax return, enter in both columns (b) and (c) one-half of the basic standard deduction shown in column (a).
If you are not sure what to enter, refer the the 8379 instructions for guidance.
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https://www.irs.gov/instructions/i8379/index.html">https://www.irs.gov/instructions/i8379/index.html...>
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
