Community Property
Overview
Federal tax law recognizes the principle of community income in community property states (AZ, CA, ID, LA, NV, NM, TX, WA, and WI) or countries, which treats half of community income and expenses as belonging to each spouse.
Related IRC and IRS Publications and Forms
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IRC Sec 66 – Treatment of Community Income
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Pub 555 – Community Property
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Pub 971 – Innocent Spouse Relief
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Form 8857 - Request for Innocent Spouse Relief
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Form 8958 – Allocation of Tax Amounts Between Certain Individuals in Community Property States