Form 8379 Injured Spouse-Allocation of Child Tax credit and solar panel credit

[10409000]

Hi everyone im filling out 8379. The husband owes child support he makes more than the wife.. and the wife makes less and had very little taxes taken out. They are getting child tax credit and also solar panel credit. Does the IRS make us split the credits 50/50? I was looking at the form and it instructs me to choose the allocation. Can i put all of the credits to be applied to the wife (injured spouse) or is that a no no? I read The Tax book but it doesnt explain how to allocate the credits. I tried googling and im not understanding. anyone can help guide me with this or share a link thats helpful? or possible explane how to allocate the credits for child tax credit and solar panels. not sure if this makes a difference she has 2 kids on the return from a previous marriage and they share 2 other kids that they had together. wondering if i can allocate the 2 kids that are hers 100% and then the kids they share 50%..and the solar panel credit should i just do 50/50 or can i do a higher percentage for he? 

Some facts: They live in california a community property state. husbands agi is around 73k and had 4k paid in federal witholding and spouse around 44k and paid 982 in fed witholding. 

[sjrcpa]

Who owns the house?

Is this a Community Property state?

[10409000]

They own the house jointly. Yes they live in California a community property state. I was looking into that and was wondering if 8379 doesnt exist for anyone living in community property state. but im not sure if that applies to federal and only state return? or both?