I have a client that received a letter for 2021 for a MFS tax return in a community property state.  Wages have been allocate 50/50 to each spouse.  The IRS letter has removed the wages from spouses income which results in a disallowed child tax credit.  The form 8958 was correctly included with return.  Why would IRS remove the wages from the husband allocated 50/50 as correctly reported?