I have the same dilemma and have been searching to find an answer all day. I like the example that you used and it seems as if the cpa is saying that your example is correct besides the missing information. Does it really matter where the adjustments are made as long as they are made and it's correct? I wish turbotax would have a walk-through so that people can see examples of how to do these things.
Also, I am confused how you got $7500 for the subtraction adjustment below? As i thought you would add both federal with-holdings from both spouse ($11,000 + $7000) and then divide by 2. But you just split the $15,000 in half. What about the other withholding of $7000? Do you just split that in half too?
-Tax Withholding Adjustments:
--Tax Withholding - Subtraction Adjustment
---Federal Amount= -$7,500
