If you are using the status of Married and Filing Separate you must both claim either the Standard Deduction ($12,200 not $24,400) or Itemized Deductions. The IRS does not dictate how to make the allocation. The exception is if your a community property state.
If your incomes are similar you may want a 50/50 split. If one spouse's income is significantly higher, you may want to weight more to that side.
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