@clabiche --
If you and your spouse file separate returns on which each of you reports half the community wages, then each of you is entitled to credit for half the income tax withheld on those wages. See Credits, Taxes, and Payments on pages 3-4 of the instructions for IRS Form 8958:
https://www.irs.gov/pub/irs-access/f8958_accessible.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
