Irs Publication 555 - Community Property Page 17
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17To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
P
Personal . . . . . . . . . . . . . . . . . . . . . . . . .
5
Extensions . . . . . . . . . . . . . . . . . . . . . . .
10
Alimony paid . . . . . . . . . . . . . . . . . . . . . .
6
Partnership income . . . . . . . . . . . . . . .
5
Alimony received . . . . . . . . . . . . . . . . .
4
Partnerships, self-employment
F
tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Allocation worksheet . . . . . . . . . . . .
11
Payments:
FERS annuities . . . . . . . . . . . . . . . . . . .
5
Annulment . . . . . . . . . . . . . . . . . . . . . . . .
9
Estimated tax payments . . . . . . . . .
6
Free tax services . . . . . . . . . . . . . . . .
14
Assistance (See Tax help)
Federal income tax withheld . . . . .
6
Pensions . . . . . . . . . . . . . . . . . . . . . . . . . .
4
B
G
Personal expenses . . . . . . . . . . . . . . .
6
Basis of property, death of
Gains and losses . . . . . . . . . . . . . . . . .
4
Publications (See Tax help)
spouse . . . . . . . . . . . . . . . . . . . . . . . . . .
8
Business expenses . . . . . . . . . . . . . . .
H
5
R
Help (See Tax help)
Registered domestic partners . . .
2
C
Relief from liability arising from
Child tax credit . . . . . . . . . . . . . . . . . . .
I
6
community property law . . . . . . .
7
Civil service annuities . . . . . . . . . . . .
5
Income:
Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Community income defined . . . . . .
3
Alimony received . . . . . . . . . . . . . . . .
4
Community income, special
Civil service annuities . . . . . . . . . . . .
4
S
rules . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dividends . . . . . . . . . . . . . . . . . . . . . . . .
4
7
Self-employment tax:
Gains and losses . . . . . . . . . . . . . . . .
4
Community property defined . . . .
3
Partnership . . . . . . . . . . . . . . . . . . . . . .
6
Interest . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Community property laws
Sole proprietorship . . . . . . . . . . . . . .
6
IRA distributions . . . . . . . . . . . . . . . . .
4
disregarded . . . . . . . . . . . . . . . . . . . . .
7
Lump-sum distributions . . . . . . . . . .
4
Separate income defined . . . . . . . . .
4
Credits:
Military retirement pay . . . . . . . . . . .
4
Separate property defined . . . . . . .
3
Child tax credit . . . . . . . . . . . . . . . . . . .
6
Partnership income . . . . . . . . . . . . . .
4
Separate property income . . . . . . . .
5
Earned income credit . . . . . . . . . . . .
6
Pensions . . . . . . . . . . . . . . . . . . . . . . . .
4
Separate returns:
CSRS annuities . . . . . . . . . . . . . . . . . . .
5
Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Example . . . . . . . . . . . . . . . . . . . . . . . .
12
Separate income . . . . . . . . . . . . . . . .
5
Extensions . . . . . . . . . . . . . . . . . . . . . .
10
D
Tax-exempt income . . . . . . . . . . . . . .
4
Separate returns vs. joint
Death of spouse, basis of
Wages, earnings, and profits . . . .
4
return . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
property . . . . . . . . . . . . . . . . . . . . . . . . .
8
Innocent spouse relief . . . . . . . . . . . .
7
Separated spouses . . . . . . . . . . . . . . .
8
Deductions:
Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Separation agreement . . . . . . . . . . . .
9
Alimony paid . . . . . . . . . . . . . . . . . . . . .
5
Investment expenses . . . . . . . . . . . . .
5
Sole proprietorship,
Business expenses . . . . . . . . . . . . . .
5
IRA deduction . . . . . . . . . . . . . . . . . . . . .
6
self-employment tax . . . . . . . . . . .
6
Investment expenses . . . . . . . . . . . .
5
IRA distributions . . . . . . . . . . . . . . . . . .
4
Spousal agreements . . . . . . . . . . . . . .
7
IRA deduction . . . . . . . . . . . . . . . . . . .
5
Spouses living apart . . . . . . . . . . . . . .
Personal expenses . . . . . . . . . . . . . .
5
8
J
Dependents . . . . . . . . . . . . . . . . . . . . . . .
5
Joint return vs. separate
T
Dividends . . . . . . . . . . . . . . . . . . . . . . . . .
4
returns . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Divorce . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Tax help . . . . . . . . . . . . . . . . . . . . . . . . . .
14
Domestic partners . . . . . . . . . . . . . . . .
2
Tax-exempt income . . . . . . . . . . . . . . .
5
L
Domicile . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Taxpayer Advocate . . . . . . . . . . . . . .
15
Lump-sum distributions . . . . . . . . . .
5
TTY/TDD information . . . . . . . . . . . .
14
E
M
W
Earned income credit . . . . . . . . . . . . .
6
Military retirement pay . . . . . . . . . . .
5
End of the marital community . . . .
8
Wages, earnings, and profits . . . .
4
More information (See Tax help)
Equitable relief . . . . . . . . . . . . . . . . . . . .
7
Withholding tax . . . . . . . . . . . . . . . . . . .
6
ESA withdrawals . . . . . . . . . . . . . . . . . .
4
N
Estimated tax payments . . . . . . . . . .
6
Nonresident alien spouse . . . . . . . .
7
Example, separate returns . . . . . .
12
Exempt income . . . . . . . . . . . . . . . . . . .
5
O
Exemptions:
Dependent . . . . . . . . . . . . . . . . . . . . . . .
5
Overpayments . . . . . . . . . . . . . . . . . . . .
7
Publication 555 (March 2012)
Page 17
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