Table of Contents
For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www.irs.gov/pub555.
New Form 8958. Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States, is new. Use Form 8958 to determine the allocation of tax amounts between married filing separate spouses, California or Washington same-sex spouses, or registered domestic partners (RDPs) with community property rights. Each of you must complete and attach Form 8958 to your Form 1040.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 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.
This publication is for married taxpayers who are domiciled in one of the following community property states:
This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws.
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. For federal tax purposes, a marriage means only a legal union between a man and woman as husband and wife and the word “spouse” refers only to a person of the opposite sex who is a husband or a wife. 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.
Internal Revenue Service
Individual and Specialty Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
504 Divorced or Separated Individuals
505 Tax Withholding and Estimated Tax
971 Innocent Spouse Relief
Form (and Instructions)
8857 Request for Innocent Spouse Relief
8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
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