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 property law. But some, such as Professor Pat Cain at Santa Clara Law School, say this does not apply to same-sex couples. Professor Cain’s stance is that self-employment earnings should be reported 100% by the spouse earning it, rather than reported 50/50 by each spouse.

I need to dig into the code and court cases before forming my own opinion on this. For now, you can read Professor Cain’s musings on the topic here.

“This blog post, along with comments that may follow, should not be considered tax advice. Before you make final tax or financial decisions, please secure a professional tax advisor to give you advice about your unique situation. To secure Jason as your accountant, please click on the ‘Services’ link at the top of the page.”