Form 8379 Part III, Line 17: These are the tax credits (except the earned income credit) in the “Tax and Credits” and “Payments” sections on Schedule 3 (Form 1040) and Schedule 5 (Form 1040). For tax years before 2018, these sections are on Form 1040, page 2
Form 8379 Part III, Line 18: These are the excess advance premium tax credit repayment you entered on Schedule 2, (Form 1040), line 46, and the taxes in the “Other Taxes” section on Schedule 4 (Form 1040). For tax years before 2018, this information can be found on page 2 of Form 1040 and on Form 1040, line 46.
The manner in which these taxes and credits is apportioned depends on whether or not you live in a community property state.
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If you do not live in a community property state, and both of you have income, you can divide exemptions up any way you see fit. It is possible the IRS may make some adjustments based on the income levels for each of you. Let them do that when they receive it.
- If you do live in a community property state, community income would be split equally between the two spouses. With respect to deductions, the deductions would be split depending on whether the expenses related to community income or separate income.
- The standard deduction must be split between you so you can't change that part. For itemized deductions, you can put those under the injured spouse.
