My spouse only has qualifying business income which is fully deductible; therefore it looks like we don't qualify for the joint filing credit this year. Do I need to deduct all of his business income or can I allocate just enough so that he will have the $500 of qualifying income? He really doesn't have that much business income and did not take any retirement income this year and if I only allocate a portion of his income for the deduction we would qualify for the joint filing credit which would end up giving us a larger refund. Thanks!
