Tag: Community Property

Glossary of Tax Terms: Community Property

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 […]

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Same-Sex Marriage, Community Property, And Multi-State Income — Part 2

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 […]

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Same-Sex Marriage, Community Property, And Multi-State Income — Part 1

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 […]

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Same-Sex Marriage, Community Property, and Self-Employment Earnings

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 […]

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