Ok thank you so much.As the maximum IR emitter current rating is 80 mA I suggest limiting the current to about half this value. So R = 230/0.04 ohms = 5750 ohms. This will be the sum of the two resistor values. So making each resistor 2.7K should be about right. The total power dissipation in the two resistors will be 230 ^2/5400 = 9.8 watts. So each resistor will dissipate about 5 watts. I would choose resistors with 10 watts rating. The forward voltage of the IR emitter can be ignored.
Les.
I want to use it for dimming a halogen lamp (220v ac)Hi Dick, I agree. I chose the high current so that the zero crossing pulse would be as short as possible with that design of detector. Like many request for help we are not given the full picture. Depending on the TS's requirement it may be possible to use higher value resistors. (Or a different design of zero crossing detector may be a better solution.)
Les.

That Precision Zero Cross Detector circuit you referenced was originally designed by Christian de Godzinsky (whom I talked with regarding that very circuit in 2015) from Finland and published in EDN. Free to use. Here is the original article:For a short zero crossing pulse a better circuit than this is required.
[EDIT] See post #12 here: https://forum.allaboutcircuits.com/threads/zero-crossing-detector-problem.157394/
I want to use it for dimming a halogen lamp (220v ac)