Irs Publication 555 - Community Property
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17Contents
Department of the Treasury
Internal Revenue Service
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Important Reminder . . . . . . . . . . . . . . . . . . . . . . . .
1
Publication 555
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
(Rev. March 2012)
Domicile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Cat. No. 15103C
Community or Separate Property and
Community
Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Identifying Income, Deductions, and
Property
Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Credits, Taxes, and Payments . . . . . . . . . . . . . . . . 6
Community Property Laws Disregarded . . . . . . . .
7
End of the Community . . . . . . . . . . . . . . . . . . . . . .
8
Preparing a Federal Income Tax Return . . . . . . . .
9
Joint Return Versus Separate Returns . . . . . . . . . . 9
Separate Return Preparation . . . . . . . . . . . . . . . . . 9
Allocation Worksheet . . . . . . . . . . . . . . . . . . . 11
Example . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 14
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
What’s New
Future developments. The IRS has created a page on
IRS.gov for more information about Publication 555, at
Information about any future devel-
opments affecting Publication 555 (such as legislation en-
acted after we release it) will be posted on that page.
Important Reminder
Photographs of missing children. The Internal Reve-
nue 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 publica-
tion 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 rec-
ognize a child.
Introduction
This publication is for married taxpayers who are domiciled
Get forms and other information
in one of the following community property states:
faster and easier by:
•
Arizona,
Internet
IRS.gov
•
California,
•
Idaho,
Mar 22, 2012
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