Form 1116 -whose name should come in form .If one person earned credit

[gur1]

We are married filing jointly. Form 1116 only has space for one Name and SSN.

-My wife paid foreign taxes on wages earned so whose name should come in form 1116? Since it is married filing jointly both my and my wife's name will come? Or it should be my wife's name since she earned credit 

- In 1040 in the wages earned we are putting combined income as my USA income and my wife's foreign income. How IRS know who earned it ? 

[rogge1722]

From Pub 514:

Joint return. If you file a joint return, you can claim the credit based on the total foreign income
taxes paid or accrued by you and your spouse.

Thus it doesn't matter whose name appears on  form 1116.