Now let’s look at what the IRS and the courts had to say about the issue of filing separate tax returns and community property law in the 1920s.
Community property laws factored heavily into the creation of filing statuses in the U.S. Tax Code.
1920s court battles play a key role in the history of marriage in the tax code.
Community property laws play a large role in the history of marriage in the US tax code.
The term community property refers to property laws that apply to married couples in certain states. Those states are: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin. Married couples in those states who choose to file separate federal tax returns must apply community property laws to their tax returns, which means splitting many items […]
This is the third and final part of my series on same-sex couples, community property law and multi-state income. This part will detail how to handle the state returns. Refer to Part 1 for a basic overview of community property law and to Part 2 for an in-depth analysis of applying community property laws to […]
Here in Part 2, I’ll explore what happens when a same-sex couple in a community property state moves to a non-community property state such as Iowa during the middle of the year. I have encountered this issue several times in my practice. What follows is a composite of some of these encounters. Please note that […]
When couples in a same-sex marriage live in a community property state, they must follow community property laws on their federal tax return, even though the federal government doesn’t recognize their marriage. How does this work when a same-sex couple moves from a community property state to a non-community property state during the middle of […]
I have blogged before about how community property laws apply, for federal tax purposes, to couples in same-sex domestic partnerships or same-sex marriage, even though those couples can’t file joint tax returns. There’s a dispute, though, over whether community property laws apply to self-employment earnings. Self-employment earnings are subject to the income-splitting rules under community […]
Same-sex married couples or domestic partners in community property states must apply community property law on tax returns.