Do I allocate the standard deductions on the injured spouse to myself or do I split it?

[cw4]

My husband defaulted on student loans and our 2017 refund was withheld. He was also not working last year. So when I’m filling out the injured spouse form on turbo tax it says to split the standard deductions in half for both of us. Do I do this in my case, or do I put the whole total in my column only? 

[Vanessa]

Yes, it doesn't matter that he was not working when it comes to the standard deduction. If you are married filing jointly the total Standard Deduction is $12,700.  In filling out the injured spouse form you will allocate 50% to you which will be $6,350. 

[cw4]

Could you explain why this would be done? If he wasn’t working why would he get any deductions?

[Vanessa]

Because you are married filing jointly.  If you chose to file separately, your deduction would be $6,350.  Because you are filing jointly, it is doubled.  It has nothing to do with his income, you are only getting that extra $6,350 because he is on the return.  Similarly, you are getting an exemption of $4,050 for him being on the same return as you are. You would not receive that $4,050 if it was not for him on your return.

[cw4]

Thank you so much for your help.