Community Property Income

If you live in a community property state and file as Married Filing Separately or are a Registered Domestic Partner, you need to file Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States to allocate the amounts of your income between you and your spouse or partner.

Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. If you live in one of these states, you must report half of all community income and all of your separate income on your federal tax return.

Generally, community income is income from:

• Community property
• Salaries, wages, or pay for services of you, your spouse or partner, or both during your marriage or registered domestic partnership
• Real estate that is treated as community property under the laws of the state where the property is located

Generally, income from separate property is the separate income of the spouse or partner who owns the property.