In a community property state, usually you claim half of your spouse's income and tax withheld. The withholding of your spouse may be less than necessary for your income, which creates a deficiency. Each state is unique so check MFS in a community property state for additional information.
The IRS says, "If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc.).
Report the credit for federal income tax withheld on community wages in the same manner as your wages. If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages."
The reporting requirements are listed in IRS Publication 555, Community Property. See Pub 555 for more information.
Tax Tip: When you file separately, you may lose certain credits and deductions. Figure your tax both on a joint return and on separate returns under the community property laws of your state. You can then compare the tax figured under both methods and use the one that results in less tax.
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