The maneuver was theoretically simple, but took a great amount of skill, precision, and concentration to execute correctly. When applied successfully, the Tallon Split would allow two starfighters to inflict a considerable amount of damage on an unsuspecting capital ship. The tactic called for two starfighters to fly extremely close together as they approached a capital ship, so close that the larger ship's targeting computer would detect the two fighters as single approaching ship. At very close range, the two fighters would split apart: one fighter would continue on a strafing run of the capital ship, while the second would draw fire away from the first. The attacking fighter would have about five seconds to cause damage on the capital ship before it was clearly identified as a second ship. Even so, those five seconds would allow enough time to cause serious damage to the larger vessel.
The tactic was executed with surprising success during the evacuation of Hoth in 3 ABY by Rebel starfighters flying escort for GR-75 medium transports attempting to run the Imperial blockade of the planet. Most notably, Rogue Squadron pilots Wedge Antilles, Derek Klivian, Wes Janson, and Luke Skywalker employed the tactic to help the transport Thon's Orchard safely reach hyperspace. Antilles piloted his T-65 X-wing starfighter close to Klivian and Janson in their BTL-S3 Y-wing starfighter as "one target," as they attacked an Imperial-class Star Destroyer blocking the transport's flight path. In conjunction with those two ships, Skywalker also attacked from a hidden location flying underneath the transport. The Star Destroyer was distracted and damaged enough to allow the Thon's Orchard to reach safety.