The rule for 2017, is for married filing separately, you only have to report taxes if you make over $4050. Let’s say you are in a community property state, I think that means husband and wife split 50/50 of the income. So let’s say husband makes $7000, does he still have to file taxes? Does that mean he actually made $7000 or does it mean he technically made $3500 and doesn’t have to file taxes (and wife gets the other $3500)?
Look at the Federal Filing Requirements first. If you husband had earned income of $7000 he would be required to file.
Here's more info:
The State interview in TurboTax for a community property state will help you split income. Usually 'earned income' will belong to the person that earned it. Unearned income (like interest) may be split 50/50.
Here's instructions to help you: