Since you were the only spouse with income, all the income and withholding are attributed to you (the obligated spouse), and $0 to the non-obligated spouse.
When allocating deductions and credits, you generally must allocate amounts as follows:
- Exemptions and Allowances: These are generally allocated based on each spouse's share of total income. Because you earned all the income, you claim all exemptions and allowances.
- Deductions and Subtractions: These are allocated to the spouse who earned the related income (for example, a retirement subtraction for the spouse receiving the pension). Since you earned all the income, all related deductions and subtractions from AGI should be allocated to you.
- Income Based Tax Credits (like the Earned Income Tax Credit or City Tax Credit): These are typically prorated based on income. Since you earned all the income, the full credit should be allocated to you.
- Non-Income Based Credits (such as Property Tax Credit and Home Heating Credit): These credits are generally shared equally between both spouses, unless stated otherwise.
- Charitable Contributions: These can be shared equally or allocated to the spouse who made the donation.
Michigan Form 743 is personalized and it is not available for download, so guidance with specific line numbers cannot be provided. However, if you need further assistance, please reply with the the items you need assistance with.
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