For the latest information about developments related to Pub. 555, such as legislation enacted after it was published, go to IRS.gov/Pub555.
Tennessee and South Dakota. The states of Tennessee and South Dakota have passed elective Community Property Laws. This publication does not address the federal tax treatment of income or property subject to the "community property" election.
Registered Domestic Partnership. Descriptions of registered domestic partnerships and related topics have been included in the relevant sections.
Same-sex marriages. For federal tax purposes, marriages of couples of the same sex are treated the same as marriages of couples of the opposite sex. For federal tax purposes, the term "spouse" means an individual lawfully married to another individual and includes an individual married to a person of the same sex. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn't considered a marriage under state law aren't considered married for federal tax purposes.
Divorce or separation instruments after 2018. Amounts paid as alimony or separate maintenance payments under a divorce or separation instrument executed after 2018 won’t be deductible by the payer. Such amounts also won’t be includible in the income of the recipient. The same is true of alimony paid under a divorce or separation instrument executed before 2019 and modified after 2018, if the modification expressly states that the alimony isn’t deductible to the payer or includible in the income of the recipient.
Personal exemption suspended. Beginning in 2018, you can’t claim a personal exemption for yourself, your spouse, or your dependents.
Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Community property laws generally.
Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. However, sometimes it can be to your advantage to file separate returns. If you and your spouse file separate returns, you have to determine your community income and your separate income.
Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. See Death of spouse , later.
This publication doesn't address the federal tax treatment of income or property subject to the "community property" election under Alaska, Tennessee, and South Dakota state laws.
Married individuals.
This publication is for married taxpayers who are domiciled in one of the following community property states.
Registered domestic partners.
This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Registered domestic partners in Nevada, Washington, or California must generally follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner.
Registered domestic partners aren't married for federal tax purposes. They can use the single filing status or, if they qualify, the head of household filing status.
You can find answers to frequently asked questions by going to IRS.gov/Pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or, you can write to: Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. We can’t answer tax questions sent to the above address.
Tax questions.
If you have a tax question not answered by this publication, check the How To Get Tax Help section at the end of this publication, or go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics using the search feature or by viewing the categories listed.
Getting tax forms, instructions, and publications.
Visit IRS.gov/Forms to download current and prior-year forms, instructions, and publications.
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Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. Your order should arrive within 10 business days.
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The law of the state, or the law of the foreign country, where you are domiciled will determine if you have community property, community income, or both. If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see if you have community property, community income, or both.
You have only one domicile even if you have more than one home. Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. The question of your domicile is mainly a matter of your intention as indicated by your actions. You must be able to show that you intend a given place or state to be your permanent home. If you move into or out of a community property state during the year, you may or may not have community income.
Factors considered in determining domicile include:
Amount of time spent.
The amount of time spent in one place doesn't always explain the difference between home and domicile. A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. Your intent is the determining factor in proving where you have your domicile.
When this publication refers to where you live, it means your domicile.
If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. You each must attach your Form 8958 to your return showing how you figured the amount you are reporting on your return.
Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. The following is a summary of the general rules. These rules are also shown in Table 1.
Community property.
Generally, community property is property:
Community income.
Generally, community income is income from:
Separate property.
Generally, separate property is:
Separate income.
Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property.
In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income.
| 1 In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. |
| 2 Check your state law if you are separated but don't meet the conditions discussed in Spouses living apart all year , later. In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. In other states, it is separate income. |
| 3 Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. See Community Property Laws Disregarded , later. |
Community and separate property.
A registered domestic partner (RDP) must report half of all community income and all of his or her separate income unless certain exceptions apply. For example, if the RDP acted as if he or she was the only one entitled to the income and didn't notify his or her partner of the nature and amount of the income before the due date of his or her own or his or her partner's return, the income might not be eligible for community property treatment. Generally, the laws of the state in which the registered domestic partnership is domiciled governs whether the RDP has community income or separate income. Community property, generally, includes earned income, self-employment income from sole proprietorships, interest, dividends, and rent. Gains and losses are classified as community or separate depending on how property is held. Pensions are classified as community or separate depending on the period of participation in the pension during the registered domestic partnership and whether domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. Distributions from IRAs are deemed as separate property.
Note.
A partner in a registered domestic partnership cannot use the other partner's earnings in computing his or her earned income for purposes of claiming the dependent care credit, the refundable portion of the child tax credit, or the earned income credit.
Filing status.
Generally, a registered domestic partner may only file as single, or as head-of-household (if the qualifying dependent is someone other than the other registered domestic partner).
Deductions.
Your deductions generally depend on whether the expenses involve community or separate income.
Standard and itemized deductions.
A registered domestic partner may itemize or claim the standard deduction regardless of whether his or her partner itemizes or claims the standard deduction.
Business and investment expenses.
Expenses incurred to earn or produce community business or investment income are generally divided equally between the partners in the registered domestic partnership. Each of the partners is generally entitled to deduct one-half of the expenses on his or her separate return. The expenses for separate business or investment income is deductible by the RDP who earns the income.
IRA deduction.
Deductions for IRA contributions can’t be split between the RDPs. The deduction for each RDP is figured separately without regard to community property laws.
Personal expenses.
Expenses that are paid out of separate funds, such as medical expenses, are deductible by the RDP who pays for them. If these expenses are paid from community funds, normally the deduction is divided equally between the partners.
Federal income tax withheld.
As a general rule, each RDP is entitled to credit for half the income tax withheld from wages that are community property.
For specific information that pertains to your situation, check with the laws of your state.
If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your return to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state.
Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. See Community Property Laws Disregarded, later.
Check your state law if you are separated but don't meet the conditions discussed in Spouses living apart all year, later. In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. In other states, it is separate income.
The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income.
Wages, earnings, and profits.
A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split.
Dividends, interest, and rents.
Dividends, interest, and rents from community property are community income and must be evenly split. Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later.
If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your return. Attach your Form 8958 to your return.
Alimony received.
Amounts paid as alimony or separate maintenance payments under a divorce or separation instrument executed after 2018 won’t be deductible by the payer. Such amounts also won’t be includible in the income of the recipient. The same is true of alimony paid under a divorce or separation instrument executed before 2019 and modified after 2018, if the modification expressly states that the alimony isn’t deductible to the payer or includible in the income of the recipient. Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. This is so because the payee spouse is already required to report half of the community income. See also Payments not alimony , later.
Gains and losses.
Gains and losses are classified as separate or community depending on how the property is held. For example, a loss on separate property, such as stock held separately, is a separate loss. On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. See Pub. 544, Sales and Other Dispositions of Assets, for information on gains and losses. See Pub. 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft.
Withdrawals from individual retirement arrangements (IRAs) and Coverdell education savings accounts (ESAs).
There are several kinds of IRAs. They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. IRAs and ESAs by law are deemed to be separate property. Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions.
Pensions.
Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. See the example under Civil service retirement , later. These rules may vary between states. Check your state law.
Lump-sum distributions.
If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. For the 10-year tax option, you must disregard community property laws. For more information, see Pub. 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions.
Civil service retirement.
For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS).
Whether a civil service annuity is separate or community income depends on your marital status (or registered domestic partnership) and domicile of the employee when the services were performed for which the annuity is paid. Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state.
If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service.
Example.
Henry Wright retired this year after 30 years of civil service. He and his wife were domiciled in a community property state during the past 15 years.
Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. If Mr. Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's.
Military retirement pay.
State community property laws apply to military retirement pay. Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. For example, military retirement pay for services performed during marriage and domicile in a community property state is community income.
Active military pay earned while married and domiciled in a community property state is also community income. This income is considered to be received half by the member of the Armed Forces and half by the spouse.
Partnership income.
If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. If it is a separate property partnership and the income from the partnership isn't attributable to the efforts of either spouse (or registered domestic partner), the partnership income will be characterized in accordance with the discussion under Income from separate property , later.
Tax-exempt income.
For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. For example, under certain circumstances, income earned outside the United States is tax exempt. If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both.
Income from separate property.
In some states, income from separate property is separate income. These states include Arizona, California, Nevada, New Mexico, and Washington. Other states characterize income from separate property as community income. These states include Idaho, Louisiana, Texas, and Wisconsin.
If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income.
Business and investment expenses.
If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). Each of you is entitled to deduct one-half of the expenses on your separate returns. Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income.
Other limits may also apply to business and investment expenses. For more information, see Pub. 535, Business Expenses, and Pub. 550, Investment Income and Expenses.
Payments not alimony.
Prior to the enactment of the Tax Cuts and Jobs Act (TCJA) rules, payments that may otherwise qualify as alimony or separate maintenance aren’t deductible by the payer if they are the recipient spouse’s part of community income. See Example 1 below.
Example 1—pre-TCJA (old rule).
You live in a community property state. You are separated but the special rules explained later under Spouses living apart all year don't apply. Under a court order of separation executed on November 1, 2019, you pay your spouse as support $12,000 of your $20,000 total yearly community income. Your spouse receives no other community income. Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property.
On your separate returns, each of you must report $10,000 of the total community income. In addition, your spouse must report $2,000 as alimony received. You can deduct $2,000 as alimony paid.
Example 2—TCJA (current rule).
Assume the same facts as in Example 1 , but you pay your spouse pursuant to a court order of separate maintenance executed after December 31, 2018. As in Example 1 , each of you must report $10,000 of the total community income. However, you may not deduct $2,000 as alimony paid and your spouse isn't required to report $2,000 as alimony received. For the treatment of income after divorce, see End of the Community, later.
IRA deduction.
Deductions for IRA contributions can't be split between spouses (or registered domestic partners). The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws.
Personal expenses.
Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. If these expenses are paid from community funds, divide the deduction equally between you and your spouse.
The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return.
Child tax credit.
You may be entitled to a child tax credit for each of your qualifying children. You must provide the name and the social security number of each qualifying child on your return. See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child.
Limit on credit.
The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. The amount at which the limitation (phaseout) begins depends on your filing status. You may be entitled to a credit for other dependents for each of your children who are not a qualifying child for the child tax credit and for each qualifying relative. See your tax return instructions for more information.
Credit for other dependents.
You may be entitled to a credit for other dependents for each qualifying child who isn’t a qualifying child for the child tax credit and for each qualifying relative. For more information, see the instructions for your return.
Self-employment tax.
For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. The following rules only apply to married persons for federal tax purposes. Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes.
Sole proprietorship.
With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business.
Partnerships.
All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. If both spouses are partners, any self-employment tax is allocated based on their distributive shares.
Federal income tax withheld.
Report the credit for federal income tax withheld on community wages in the same manner as your wages. If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages.
Estimated tax payments.
In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. These rules are explained in Pub. 505.
If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account:
Whether you and your spouse pay estimated tax jointly or separately won't affect your choice of filing joint or separate income tax returns.
If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon.
If you can't agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return.
If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid.
Earned income credit (EIC).
You may be entitled to an EIC. You can't claim this credit if your filing status is married filing separately.
If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Pub. 501, Dependents, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC doesn't include any amount earned by your spouse that is treated as belonging to you under community property laws. That amount isn't earned income for the EIC, even though you must include it in your gross income on your income tax return. Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. The same rule applies to registered domestic partners.
This rule doesn't apply when determining your adjusted gross income (AGI) for the EIC. Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in the gross income shown on your tax return.
For more information about the EIC, see Pub. 596, Earned Income Credit.
Overpayments.
The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled.
The following discussions are situations where special rules apply to community property and community income for spouses. These rules don't apply to registered domestic partners.
Certain community income not treated as community income by one spouse.
Community property laws may not apply to an item of community income that you received but didn't treat as community income. You are responsible for reporting all of that income item if:
Relief from liability for tax attributable to an item of community income.
You aren't responsible for the tax relating to an omitted item of community income if all the following conditions are met.
Requesting relief.
For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Pub. 971, Innocent Spouse Relief.
Equitable relief.
If you don't qualify for the relief discussed earlier under Relief from liability for tax attributable to an item of community income and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. Also see Pub. 971.
Spousal agreements.
In some states, a married couple may enter into an agreement that affects the status of property or income as community or separate property. Check your state law to determine how it affects you.
Nonresident alien spouse.
If you are a U.S. citizen or resident alien and you choose to treat your nonresident alien spouse as a U.S. resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. You must file a joint return for the year you make the choice. You can file separate returns in later years. For details on making this choice, see Pub. 519, U.S. Tax Guide for Aliens.
If you are a U.S. citizen or resident alien and don't choose to treat your nonresident alien spouse as a U.S. resident for tax purposes, treat your community income as explained next under Spouses living apart all year. However, you don't have to meet the four conditions discussed there.
Spouses living apart all year.
If you are married at any time during the calendar year, special rules apply for reporting certain community income. You must meet all the following conditions for these special rules to apply.
If all these conditions are met, you and your spouse must report your community income as discussed next. See also Certain community income not treated as community income by one spouse , earlier.
Earned income.
Treat earned income that isn't trade or business or partnership income as the income of the spouse who performed the services to earn the income. Earned income is wages, salaries, professional fees, and other pay for personal services.
Earned income doesn't include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered.
Trade or business income.
Treat income and related deductions from a trade or business that isn't a partnership as those of the spouse carrying on the trade or business.
Partnership income or loss.
Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner.
Separate property income.
Treat income from the separate property of one spouse as the income of that spouse.
Social security benefits.
Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits.
Other income.
Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law.
Example.
George and Sharon were married throughout the year but didn't live together at any time during the year. Both domiciles were in a community property state. They didn't file a joint return or transfer any of their earned income between themselves. During the year, their incomes were as follows:
| George | Sharon | |||
| Wages | $20,000 | $22,000 | ||
| Consulting business | 5,000 | |||
| Partnership | 10,000 | |||
| Dividends from separate property | 1,000 | 2,000 | ||
| Interest from community property | 500 | 500 | ||
| Total | $26,500 | $34,500 | ||
Under the community property law of their state, all the income is considered community income. (Some states treat income from separate property as separate income—check your state law.) Sharon didn't take part in George's consulting business.
Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. They each report on their returns only their own earnings and other income, and their share of the interest income from community property. George reports $26,500 and Sharon reports $34,500.
Other separated spouses.
If you and your spouse are separated but don't meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. In some states, income earned after separation but before a decree of divorce continues to be community income. In other states, it is separate income.
The marital community may end in several ways. When the marital community ends, the community assets (money and property) are divided between the spouses. Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners.
If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule doesn't apply to registered domestic partners).
Example.
Bob and Ann owned community property that had a basis of $80,000. When Bob died, his and Ann's community property had an FMV of $100,000. One-half of the FMV of their community interest was includible in Bob's estate. The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). The basis of the other half to Bob's heirs is also $50,000.
For more information about the basis of assets, see Pub. 551, Basis of Assets.
Divorce or separation.
If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement doesn't result in a gain or loss. For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. For information on the tax consequences of the division of property under a property settlement or divorce decree, see Pub. 504.
Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. However, see Spouses living apart all year , earlier. Any income received after the community ends is separate income. This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs.
An absolute decree of divorce or annulment ends the marital community in all community property states. A decree of annulment, even though it holds that no valid marriage ever existed, usually doesn't nullify community property rights arising during the "marriage." However, you should check your state law for exceptions.
A decree of legal separation or of separate maintenance may or may not end the marital community. The court issuing the decree may terminate the marital community and divide the property between the spouses.
A separation agreement may divide the community property between you and your spouse. It may provide that this property, along with future earnings and property acquired, will be separate property. This agreement may end the community.
In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Check your state law.
If you are a registered domestic partner, you should check your state law to determine when the community ends.
The following discussion doesn't apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. Those spouses must report their community income as explained in that discussion.
Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. But in some cases, your combined income tax on separate returns may be less than it would be on a joint return.
This discussion concerning joint versus separate returns doesn't apply to registered domestic partners.
The following rules apply if your filing status is married filing separately.
Figure your tax both on a joint return and on separate returns under the community property laws of your state. You can then compare the tax figured under both methods and use the one that results in less tax.
If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. Each of you must complete and attach Form 8958 to your return showing how you figured the amount you are reporting on your return. On the appropriate lines of your separate return, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc.). The same reporting rule applies to registered domestic partners. For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier.
Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. Form 8958 is used for married spouses in community property states who choose to file married filing separately. Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner.
Extension of time to file.
An extension of time for filing your separate return doesn't extend the time for filing your spouse's (or your registered domestic partner's) separate return. If you and your spouse file a joint return, you can't file separate returns after the due date for filing either separate return has passed.
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
Preparing and filing your tax return.
After receiving your wage and earning statements (Form W-2, W-2G, 1099-R, 1099-MISC) from all employers and interest and dividend statements from banks (Forms 1099), you can find free options to prepare and file your return on IRS.gov or in your local community if you qualify.
The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.
You can go to IRS.gov to see your options for preparing and filing your return, which include the following.
Employers can register to use Business Services Online.
The SSA offers online service for fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Forms W-2, Wage and Tax Statement, and Forms W-2c, Corrected Wage and Tax Statement. Employers can go to SSA.gov/employer for more information.
Getting answers to your tax questions. On IRS.gov, get answers to your tax questions anytime, anywhere.
Tax reform.
Tax reform legislation affects individuals, businesses, and tax-exempt and government entities. Go to IRS.gov/TaxReform for information and updates on how this legislation affects your taxes.
IRS social media.
Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are paramount. We use these tools to share public information with you. Don’t post your social security number or other confidential information on social media sites. Always protect your identity when using any social networking site.
The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.
Watching IRS videos.
The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals.
Getting tax information in other languages.
For taxpayers whose native language isn’t English, we have the following resources available. Taxpayers can find information on IRS.gov in the following languages.
The IRS Taxpayer Assistance Centers (TACs) can assist with interpreter services. Taxpayers can access oral interpreters in more than 300 languages when interacting face to face or over the phone with IRS employees through the use of the over-the-phone interpreter services.
Getting tax forms and publications.
Go to IRS.gov/Forms to view, download, or print all of the forms, instructions, and publications you may need. You can also download and view popular tax publications and instructions (including the 1040 and 1040-SR instructions) on mobile devices as an eBook at no charge at IRS.gov/eBooks. Or you can go to IRS.gov/OrderForms to place an order and have them mailed to you within 10 business days.
Access your online account (individual taxpayers only).
Go to IRS.gov/Account to securely access information about your federal tax account.
Using direct deposit.
The fastest way to receive a tax refund is to combine direct deposit and IRS e-file . Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. The IRS issues more than 90% of refunds in less than 21 days.
Getting a transcript or copy of a return.
The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946.
Using online tools to help prepare your return.
Go to IRS.gov/Tools for the following.
Resolving tax-related identity theft issues.
Checking on the status of your refund.
Making a tax payment.
The IRS uses the latest encryption technology to ensure your electronic payments are safe and secure. You can make electronic payments online, by phone, and from a mobile device using the IRS2Go app. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to IRS.gov/Payments to make a payment using any of the following options.
What if I can’t pay now?
Go to IRS.gov/Payments for more information about your options.
Checking the status of an amended return.
Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. Please note that it can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks.
Understanding an IRS notice or letter.
Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.
Contacting your local IRS office.
Keep in mind, many questions can be answered on IRS.gov without visiting an IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”