Irs Publication 555 - Community Property (Page 2 of 17) in pdf

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Comments and suggestions. We welcome your com-

Louisiana,

ments about this publication and your suggestions for

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Nevada,

future editions.

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You can write to us at the following address:

New Mexico,

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Internal Revenue Service

Texas,

Individual and Specialty Forms and Publications

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Washington, or

Branch

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SE:W:CAR:MP:T:I

Wisconsin.

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

This publication does not address the federal tax treat-

ment of income or property subject to the “community

property” election under Alaska state laws.

We respond to many letters by telephone. Therefore, it

Community property laws affect how you figure your

would be helpful if you would include your daytime phone

income on your federal income tax return if you are mar-

number, including the area code, in your correspondence.

ried, live in a community property state or country, and file

You can email us at taxforms@irs.gov. Please put “Pub-

separate returns. For federal tax purposes, a marriage

lications Comment” on the subject line. You can also send

means only a legal union between a man and woman as

us comments from Select “Com-

husband and wife and the word “spouse” refers only to a

ment on Tax Forms and Publications” under “Information

person of the opposite sex who is a husband or a wife. If

About.”

you are married, your tax usually will be less if you file

Although we cannot respond individually to each com-

married filing jointly than if you file married filing separately.

ment received, we do appreciate your feedback and will

However, sometimes it can be to your advantage to file

consider your comments as we revise our tax products.

separate returns. If you and your spouse file separate

Ordering forms and publications. Visit

returns, you have to determine your community income

formspubs/

to download forms and publications, call

and your separate income.

1-800-829-3676, or write to the address below and receive

Community property laws also affect your basis in prop-

a response within 10 days after your request is received.

erty you inherit from a married person who lived in a

Internal Revenue Service

community property state. See

Death of

spouse, later.

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613

Nevada, Washington, and California domestic

partners. This publication is also for registered domestic

partners (RDPs) who are domiciled in Nevada, Washing-

Tax questions. If you have a tax question, check the

ton, or California and for individuals in California who, for

information available on IRS.gov or call 1-800-829-1040.

state law purposes, are married to an individual of the

We cannot answer tax questions sent to either of the

same sex. For 2010 and following years, a RDP in Nevada,

above addresses.

Washington, or California (or a person in California who is

married to a person of the same sex) generally must follow

Useful Items

state community property laws and report half the com-

You may want to see:

bined community income of the individual and his or her

RDP (or California same-sex spouse).

Publication

These rules apply to RDPs in Nevada, Washington, and

504

Divorced or Separated Individuals

California in 2010 and following years because they have

full community property rights in 2010. California RDPs

505

Tax Withholding and Estimated Tax

attained these rights as of January 1, 2007. Nevada RDPs

971

Innocent Spouse Relief

attained them as of October 1, 2009, and Washington

RDPs attained them as of June 12, 2008. For years prior to

Form (and Instructions)

2010, RDPs who reported income without regard to the

community property laws may file amended returns to

8857 Request for Innocent Spouse Relief

report half of the community income of the RDPs for the

applicable periods, but are not required to do so. If one of

See

How To Get Tax Help

near the end of this publication

the RDPs files an amended return to report half of the

for information about getting these publications.

community income, the other RDP must report the other

half.

Domicile

RDPs (and individuals in California who are married to

an individual of the same sex) are not married for federal

tax purposes. They can use only the single filing status, or

Whether you have community property and community

if they qualify, the head of household filing status.

income depends on the state where you are domiciled. If

You can find answers to frequently asked ques-

you and your spouse (or RDP/California same-sex

TIP

tions by clicking on “Questions and Answers for

spouse) have different domiciles, check the laws of each to

Registered Domestic Partners in Community

see whether you have community property or community

Property States and Same-Sex Spouses in California”

income.

under Other Items You May Find Useful: at

You have only one domicile even if you have more than

pub555.

one home. Your domicile is a permanent legal home that

Page 2

Publication 555 (March 2012)

Irs Publication 555 - Community Property Page 2

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