Tax Withholding Adjustments for Community Property -- Include Medicare and Social Security Withholdings?

[BFWP33]

Hello - On the Turbo Tax screen for Tax Withholding Adjustments for Community Property, if one were dividing their own and their spouse's withholdings down the middle (50/50; MFS), should one include Medicare and Social Security Taxes when calculating the withholdings to be divided?

Example: 

• SpouseA had Federal Income Tax Withholdings of $100, Medicare Withholdings of $10, and Social Security Withholdings of $20
• SpouseB had Federal Income Tax Withholdings of $500, Medicare Withholdings of $50, and Social Security Withholdings of $100

1. Is the total Federal Withholdings to be split between the two spouses $600?
   • $600=$100 + $500
2. Or, is the total Federal Withholdings to be split between the two spouses $780
   • $780 = $100+$10+$20+$500+$50+$100

I assume the answer is #2, but I am not sure. I appreciate any responses!

[KrisD15]

#1

There is no place to split FICA (Medicare and Social Security) tax. 

The spouse that earned the W-2 enters that W-2 and the FICA taxes from that W-2 are deposited into that Taxpayers account. 

The income adjustments are reported as "Other Income" so federal and state withholding are factors, but not FICA tax. 

In a Community Property States, the Social Security or retirement payments would be subject to community property rules as well when they are received.