The Internal Revenue Service takes into consideration community property State laws, when determining the injured spouse refund allocation. Generally, the amount is split 50/50 even if the spouse who acquired the debt has no income.
I have attached a link Community Property
IRB-2004-72, that will help you determine if the amount you should enter is 50/50 for taxes, credits, and payments, or if there is another allocation that is applicable to your States community property laws.
