What do I put on part 3 line 16 of form 8379?

[Jarodturner]

My wife had no very little income, maybe a months worth of work..do exemptions include defendants? If so do I allocate her two children under injured spouse or would I put them under both of us. Or just her?this is for the year of 2017

[JohnW15]

FOR 2017 and prior returns: 

Yes, exemptions include dependents.

The IRS's actual instruction is to "allocate the exemptions claimed on your joint return to the spouse who would have claimed them if separate returns had been filed."

That said, you can generally allocate the childrens' exemptions as you wish.  It's more advantageous if you allocate the children to the injured spouse (apparently you, in this case), and the IRS generally won't question the allocation. 

Please note that the following text is for people who might find this post, and want to know about allocating on 2018 returns.

FOR 2018 through 2025 returns:

For tax years beginning during this period, enter -0- on line 16.

[Mountainmover]

So you enter -0- in columns A,B And C of line 16 form 8379 after 2018?

Or 

Do you enter -0- in column A ,Then number of dependents +spouse+self in injured spouse Column B?

I will not be allocating anything to non injured spouse so column C is -0-.🤔

[JohnW222]

@Mountainmover

You’re almost correct in your first statement – enter -0- in columns A, B and C of line 16 of Form 8379 for Tax Years after 2017 – that would be Tax Years 2018 through 2025.

[Mountainmover]

Thanks for your response John!!

Therefore for tax year 2019, do I put -0- for line 16 column A,B And C?

[JohnW222]

That’s it, exactly!

Please see the Line 16 guidance in Instructions for Form 8379 for more information.

[GTatum]

Do I have to enter the dashes as well? Or is just putting down 0 sufficient? 

[DMarkM1]

You just need to put in the zeroes.  

[wcovey]

how do I allocate the child care credit between my wife and I? Based on income, 50/50 or all to one spouse?