What is a community property state?

Community property states include:

• Arizona
• California
• Idaho
• Louisiana
• Nevada
• New Mexico
• Texas
• Washington
• Wisconsin

In a community property state, most property acquired during marriage is considered to be jointly owned by both spouses.

Refunds are considered joint property and can be applied to legally owed past-due obligations of either spouse. However, there are exceptions.

The IRS will use each state's rules to determine the amount, if any, that would be refundable to the injured spouse.