This is an interesting question and as is often the case, there is more than one answer. If the spouses reside in the same residence you typically will include their income, expense, asset and liability information together on one form. If they reside at different locations you should weigh the benefits and downsides to claiming two sets of expenses. The issue here is proving that they need to live at two different locations. If this can be done it may substantially increase the expense to income ratio. More often than not however you will combine the MFS information for collection purposes.