Line 12 of your Form 1040 will show whether you used the Standard Deduction or Itemized your Deductions, If you used the Standard deduction on your Form 1040, you will enter $27,700 on Line 15 column a of Form 8379 and $13,850 for columns b & c. If you Itemized, you will enter your total joint itemized deductions on Line 15 column a of Form 8379 and then allocate them between the two of you in columns b & c
For more information, please see instructions for Form 8379 here: IRS Instructions for 2023 Form 8379
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