What does allocating mean with injured spouse?

[jane62415]

I need help filing injured spouse. My husband is filing injured spouse and all of the wages are his. I am the one with past due balance and I have no wages to report. I don't understand what it means when it asks about allocating the totals of certain sections. Please help...

[MaryK1]

Allocating means assigning- for the income because he earned it (unless you care in a community property state) it is allocated to him.  If there are any credits and deductions, you have to see if you can identify the source to allocate or you do a 50/50 split.  For example, child credit for your child from prior marriage= Yours.  His 1098-E Student Loan deduction=His.