USA MFS Return - Texas

[mparacha]

In Texas, when spouses file separately and one spouse claims Head of Household status, the other spouse typically files as Married Filing Separately (MFS). However, the income splitting allocation (50/50) on Form 8958 applies even if one spouse doesn't disclose their income. So, in this scenario, the husband should still file with a 50/50 income allocation, even if the wife has filed as Head of Household without disclosing his income on Form 8958.

Any advice would be appreciated.