The requirement regarding exemptions is that all exemptions are divided as whole exemptions. See the following from the IRS Instructions for Form 8379:
Line 16. Allocate the exemptions claimed on the joint return to the spouse who would have claimed them if separate returns had been filed. Enter whole numbers only. For example, you cannot allocate 3 exemptions by giving 1.5 exemptions to each spouse.
The requirement regarding exemptions is that all exemptions are divided as whole exemptions. See the following from the IRS Instructions for Form 8379:
Line 16. Allocate the exemptions claimed on the joint return to the spouse who would have claimed them if separate returns had been filed. Enter whole numbers only. For example, you cannot allocate 3 exemptions by giving 1.5 exemptions to each spouse.
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