You are correct; the IRS uses the AGI for the prior year return to identify taxpayers in order to combat fraudulent returns. The AGI for both taxpayers on a joint return will be the same; no matter who earned the income.
However, if the return is rejected due to the spouse AGI not matching, then enter a zero for your spouse's prior year AGI since this is first-time filing for that social security number.
[edited 3/1/2021 9:57am EST]
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