I am not sure all community property states are the same. I am in Washington and Income is (state constitutionally as interpreted by the courts) considered property, so in order to do a MFS return, He reports half of His Income and withholding, and Half of her income and withholding. Basically both returns income/deduction wise should be identical. Unless there is separate property, (which can only happen in Washington by being very intentional and diligent), which is income producing.

Not sure if it helps, but that is what I know from Washington.