Community Property

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Same-Sex Marriage, Community Property, And Multi-State Income — Part 3

By | May 17th, 2013|Categories: Same-Sex Marriage and Taxes|Tags: , |

This is the third and final part of my series on same-sex couples, community property law and multi-state income. This part will detail how to handle the state returns. Refer to Part 1 for a basic overview of community property law and to Part 2 for an in-depth analysis of applying community property laws to the [...]

Same-Sex Marriage, Community Property, And Multi-State Income — Part 2

By | May 15th, 2013|Categories: Potpourri of Tax Topics, Same-Sex Marriage and Taxes|Tags: , |

Here in Part 2, I’ll explore what happens when a same-sex couple in a community property state moves to a non-community property state such as Iowa during the middle of the year. I have encountered this issue several times in my practice. What follows is a composite of some of these encounters. Please note that "Angie [...]

Same-Sex Marriage, Community Property, And Multi-State Income — Part 1

By | May 8th, 2013|Categories: Same-Sex Marriage and Taxes|Tags: , |

When couples in a same-sex marriage live in a community property state, they must follow community property laws on their federal tax return, even though the federal government doesn’t recognize their marriage. How does this work when a same-sex couple moves from a community property state to a non-community property state during the middle of the [...]

Same-Sex Marriage, Community Property, and Self-Employment Earnings

By | July 25th, 2012|Categories: Same-Sex Marriage and Taxes|Tags: |

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 [...]

Community Property Allocations for Same-Sex Married Couples

By | May 14th, 2012|Categories: Same-Sex Marriage and Taxes|Tags: |

Same-sex married couples or domestic partners in community property states must apply community property law on tax returns.