This publication is for married taxpayers who are domiciled in one
of the following community property states:
- Arizona,
- California,
- Idaho,
- Louisiana,
- Nevada,
- New Mexico,
- Texas,
- Washington, or
- Wisconsin.
This publication does not address the federal tax treatment of
income or property subject to the "community property" election
under the 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. Your tax usually
will be less by filing a joint return if you are married. 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.
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