When you are doing the Community Property allocation you will take the TOTAL for the community property for each category then divide it in half. For the amount attributed to each spouse, you add or subtract to make up the difference of the half. For example:
If Bob made $800 and Mary made $200 the total wages are $1000. One half is income to each spouse- which is $500.
Because Bob made more, he would have a subtraction to get his $800 to $500. Mary would have an addition of $300 to get her to $500.
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