Tax Facts

786 / How is community income reported if spouses live apart?

Special rules apply when reporting certain community income of two individuals who are married to one another at any time during the calendar year, if all the following conditions exist:

(1)  The spouses live apart for the entire year;

(2)  The spouses do not file a joint return for a tax year beginning or ending within the calendar year;

(3)  Either or both spouses have earned income for the calendar year that is community income; and

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