Department of the Treasury

Internal Revenue Service

Publication 555

(Rev. March 2020)

Cat. No. 15103C

Community 

Property

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Contents

What's New .............................. 1

Reminders ............................... 1

Introduction .............................. 2

Domicile ................................. 2

Community or Separate Property and Income .... 3

Registered Domestic Partnerships ............ 4

Identifying Income, Deductions, and Credits ..... 5

Community Property Laws Disregarded ........ 8

End of the Community ...................... 9

Preparing a Federal Income Tax Return ........ 10

How To Get Tax Help ...................... 11

Index .................................. 14

Future Developments

For the latest information about developments related to 

Pub. 555, such as legislation enacted after it was 

published, go to IRS.gov/Pub555.

What's New

Tennessee and South Dakota. The states of Tennessee and South Dakota have passed elective Community 

Property Laws. This publication does not address the federal tax treatment of income or property subject to the 

“community property” election.

Registered Domestic Partnership. Descriptions of registered domestic partnerships and related topics have 

been included in the relevant sections.

Reminders

Same-sex marriages. For federal tax purposes, marriages of couples of the same sex are treated the same as 

marriages of couples of the opposite sex. For federal tax 

purposes, the term “spouse” means an individual lawfully 

married to another individual and includes an individual 

married to a person of the same sex. However, individuals 

who have entered into a registered domestic partnership, 

civil union, or other similar relationship that isn't considered a marriage under state law aren't considered married 

for federal tax purposes.

Divorce or separation instruments after 2018. 

Amounts paid as alimony or separate maintenance payments under a divorce or separation instrument executed 

after 2018 won’t be deductible by the payer. Such 

amounts also won’t be includible in the income of the recipient. The same is true of alimony paid under a divorce 

Mar 27, 2020
or separation instrument executed before 2019 and modified after 2018, if the modification expressly states that the 

alimony isn’t deductible to the payer or includible in the income of the recipient.

Personal exemption suspended. Beginning in 2018, 

you can’t claim a personal exemption for yourself, your 

spouse, or your dependents.

Photographs of missing children. The IRS is a proud 

partner with the National Center for Missing & Exploited 

Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication 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 recognize a child.

Introduction

Community property laws generally. Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. 

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

married filing jointly than if you file married filing separately. However, sometimes it can be to your advantage to 

file separate returns. If you and your spouse file separate 

returns, you have to determine your community income 

and your separate income.

Community property laws also affect your basis in 

property you inherit from a married person who lived in a 

community property state. See Death of spouse, later.

Note. This publication doesn't address the federal tax 

treatment of income or property subject to the “community 

property” election under Alaska, Tennessee, and South 

Dakota state laws.

Married individuals. This publication is for married 

taxpayers who are domiciled in one of the following community property states.

• Arizona.

• California.

• Idaho.

• Louisiana.

• Nevada.

• New Mexico.

• Texas.

• Washington.

• Wisconsin.

Registered domestic partners. This publication is 

also for registered domestic partners who are domiciled in 

Nevada, Washington, or California. Registered domestic 

partners in Nevada, Washington, or California must generally follow state community property laws and report half 

the combined community income of the individual and his 

or her registered domestic partner.

Registered domestic partners aren't married for federal 

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

they qualify, the head of household filing status.

You can find answers to frequently asked questions by going to IRS.gov/Pub555 and clicking on 

Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions 

under Other Items You May Find Useful.

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can send us comments through IRS.gov/

FormComments. Or, you can write to: Internal Revenue 

Service, Tax Forms and Publications, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will 

consider your comments as we revise our tax forms, instructions, and publications. We can’t answer tax questions sent to the above address.

Tax questions. If you have a tax question not answered by this publication, check the How To Get Tax 

Help section at the end of this publication, or go to the IRS 

Interactive Tax Assistant page at IRS.gov/Help/ITA where 

you can find topics using the search feature or by viewing 

the categories listed.

Getting tax forms, instructions, and publications. 

Visit IRS.gov/Forms to download current and prior-year 

forms, instructions, and publications.

Ordering tax forms, instructions, and publications. 

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order 

prior-year forms and instructions. Your order should arrive 

within 10 business days.

Useful Items

You may want to see:

Publications

Divorced or Separated Individuals

0 Tax Withholding and Estimated Tax

971 Innocent Spouse Relief

Forms (and Instructions)

887 Request for Innocent Spouse Relief

898 Allocation of Tax Amounts Between Certain 

Individuals in Community Property States

See How To Get Tax Help at the end of this publication for 

information about getting these publications and forms.

Domicile

The law of the state, or the law of the foreign country, 

where you are domiciled will determine if you have 

TIP

 504 

 505 

 971

 8857

 8958

Page 2 Publication 555 (March 2020)
community property, community income, or both. If you 

and your spouse (or your registered domestic partner) 

have different domiciles, check the laws of each to see if 

you have community property, community income, or 

both.

You have only one domicile even if you have more than 

one home. Your domicile is a permanent legal home that 

you intend to use for an indefinite or unlimited period, and 

to which, when absent, you intend to return. The question 

of your domicile is mainly a matter of your intention as indicated by your actions. You must be able to show that 

you intend a given place or state to be your permanent 

home. If you move into or out of a community property 

state during the year, you may or may not have community income.

Factors considered in determining domicile include:

• Where you pay state income tax,

• Where you vote,

• Location of property you own,

• Your citizenship,

• Length of residence, and

• Business and social ties to the community.

Amount of time spent. The amount of time spent in one 

place doesn't always explain the difference between 

home and domicile. A temporary home or residence may 

continue for months or years while a domicile may be established the first moment you occupy the property. Your 

intent is the determining factor in proving where you have 

your domicile.

Note. When this publication refers to where you live, it 

means your domicile.

Community or Separate 

Property and Income

If you file a federal tax return separately from your spouse, 

you must report half of all community income and all of 

your separate income. Likewise, a registered domestic 

partner must report half of all community income and all of 

his or her separate income on his or her federal tax return. 

You each must attach your Form 8958 to your return 

showing how you figured the amount you are reporting on 

your return.

Generally, the laws of the state in which you are domiciled govern whether you have community property and 

community income or separate property and separate income for federal tax purposes. The following is a summary of the general rules. These rules are also shown in 

Table 1.

Community property. Generally, community property is 

property:

• That you, your spouse (or your registered domestic 

partner), or both acquire during your marriage (or registered domestic partnership) while you and your 

spouse (or your registered domestic partner) are domiciled in a community property state;

• That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property; and

• That can't be identified as separate property.

Community income. Generally, community income is income from:

• Community property;

• Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage 

(or registered domestic partnership) while domiciled in 

a community property state; and

• Real estate that is treated as community property under the laws of the state where the property is located.

Separate property. Generally, separate property is:

• Property that you or your spouse (or your registered 

domestic partner) owned separately before your marriage (or registered domestic partnership);

• Money earned while domiciled in a noncommunity 

property state;

• Property that you or your spouse (or your registered 

domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership);

• Property that you or your spouse (or your registered 

domestic partner) bought with separate funds, or acquired in exchange for separate property, during your 

marriage (or registered domestic partnership);

• Property that you and your spouse (or your registered 

domestic partner) converted from community property 

to separate property through an agreement valid under state law; and

• The part of property bought with separate funds, if part 

was bought with community funds and part with separate funds.

Separate income. Generally, income from separate 

property is the separate income of the spouse (or the registered domestic partner) who owns the property.

In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community 

CAUTION

income.

!

Publication 555 (March 2020) Page 3
Registered Domestic 

Partnerships

Community and separate property. A registered domestic partner (RDP) must report half of all community income and all of his or her separate income unless certain 

exceptions apply. For example, if the RDP acted as if he 

or she was the only one entitled to the income and didn't 

notify his or her partner of the nature and amount of the income before the due date of his or her own or his or her 

partner's return, the income might not be eligible for community property treatment. Generally, the laws of the state 

in which the registered domestic partnership is domiciled 

governs whether the RDP has community income or separate income. Community property, generally, includes 

earned income, self-employment income from sole proprietorships, interest, dividends, and rent. Gains and losses are classified as community or separate depending on 

how property is held. Pensions are classified as community or separate depending on the period of participation in 

the pension during the registered domestic partnership 

and whether domiciled in a community property state or in 

a noncommunity property state during the total period of 

participation in the pension. Distributions from IRAs are 

deemed as separate property.

Note. A partner in a registered domestic partnership cannot use the other partner's earnings in computing his or 

her earned income for purposes of claiming the dependent care credit, the refundable portion of the child tax 

credit, or the earned income credit.

Filing status. Generally, a registered domestic partner 

may only file as single, or as head-of-household (if the 

qualifying dependent is someone other than the other registered domestic partner).

Deductions. Your deductions generally depend on 

whether the expenses involve community or separate income.

Standard and itemized deductions. A registered domestic partner may itemize or claim the standard deduction regardless of whether his or her partner itemizes or 

claims the standard deduction.

Table 1. General Rules — Property and Income: Community or Separate?

Community property is property:

• That you, your spouse (or your registered domestic 

partner), or both acquire during your marriage (or 

registered domestic partnership) while you and your 

spouse (or your registered domestic partner) are 

domiciled in a community property state (includes the 

part of property bought with community property funds if 

part was bought with community funds and part with 

separate funds);

• That you and your spouse (or your registered domestic 

partner) agreed to convert from separate to community 

property; and

• That can't be identified as separate property.

Separate property is:

• Property that you or your spouse (or your registered 

domestic partner) owned separately before your 

marriage (or registered domestic partnership);

• Money earned while domiciled in a noncommunity 

property state;

• Property either of you received as a gift or inherited 

separately during your marriage (or registered domestic 

partnership);

• Property bought with separate funds, or exchanged for 

separate property, during your marriage (or registered 

domestic partnership);

• Property that you and your spouse (or your registered 

domestic partner) agreed to convert from community to 

separate property through an agreement valid under 

state law; and

• The part of property bought with separate funds, if part 

was bought with community funds and part with 

separate funds.

Community income 1,2,3 is income from:

• Community property;

• Salaries, wages, or pay for services of you, your spouse 

(or your registered domestic partner), or both during your 

marriage (or registered domestic partnership) while 

domiciled in a community property state; and

• Real estate that is treated as community property under 

the laws of the state where the property is located.

Separate income 1,2 is income from:

• Separate property, which belongs to the spouse (or 

registered domestic partner) who owns the property.

1

 In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income.

2

 Check your state law if you are separated but don't meet the conditions discussed in Spouses living apart all year, later. In some states, 

the income you earn after you are separated and before a divorce decree is issued continues to be community income. In other states, it 

is separate income.

3

 Under special rules, income that can otherwise be characterized as community income may not be treated as community income for 

federal income tax purposes in certain situations. See Community Property Laws Disregarded, later.

Page 4 Publication 555 (March 2020)
Business and investment expenses. Expenses incurred to earn or produce community business or investment 

income are generally divided equally between the partners in the registered domestic partnership. Each of the 

partners is generally entitled to deduct one-half of the expenses on his or her separate return. The expenses for 

separate business or investment income is deductible by 

the RDP who earns the income.

IRA deduction. Deductions for IRA contributions can’t 

be split between the RDPs. The deduction for each RDP 

is figured separately without regard to community property 

laws.

Personal expenses. Expenses that are paid out of separate funds, such as medical expenses, are deductible by 

the RDP who pays for them. If these expenses are paid 

from community funds, normally the deduction is divided 

equally between the partners.

Federal income tax withheld. As a general rule, each 

RDP is entitled to credit for half the income tax withheld 

from wages that are community property.

For specific information that pertains to your situation, 

check with the laws of your state.

Identifying Income, 

Deductions, and Credits

If you file separate returns, you and your spouse (or your 

registered domestic partner) each must attach your Form 

8958 to your return to identify your community and separate income, deductions, credits, and other return 

amounts according to the laws of your state.

Under special rules, income that can otherwise be 

characterized as community income may not be 

treated as community income for federal income 

tax purposes in certain situations. See Community Property Laws Disregarded, later.

Check your state law if you are separated but 

don't meet the conditions discussed in Spouses 

living apart all year, later. In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. In other states, it is separate income.

Income

The following is a discussion of the general effect of community property laws on the federal income tax treatment 

of certain items of income.

Wages, earnings, and profits. A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and 

must be evenly split.

CAUTION

!

CAUTION

!

Dividends, interest, and rents. Dividends, interest, and 

rents from community property are community income 

and must be evenly split. Dividends, interest, and rents 

from separate property are characterized in accordance 

with the discussion under Income from separate property, 

later.

If you and your spouse (or your registered domestic 

partner) buy a bond that is considered community property under your state laws, half the bond interest belongs 

to you and half belongs to your spouse. You each must 

show the bond interest and the split of that interest on 

your Form 8958, and report half the interest on your return. Attach your Form 8958 to your return.

Alimony received. Amounts paid as alimony or separate 

maintenance payments under a divorce or separation instrument executed after 2018 won’t be deductible by the 

payer. Such amounts also won’t be includible in the income of the recipient. The same is true of alimony paid 

under a divorce or separation instrument executed before 

2019 and modified after 2018, if the modification expressly states that the alimony isn’t deductible to the 

payer or includible in the income of the recipient. Alimony 

or separate maintenance payments made prior to divorce 

are taxable to the payee spouse only to the extent they 

exceed 50% (his or her share) of the reportable community income. This is so because the payee spouse is already required to report half of the community income. 

See also Payments not alimony, later.

Gains and losses. Gains and losses are classified as 

separate or community depending on how the property is 

held. For example, a loss on separate property, such as 

stock held separately, is a separate loss. On the other 

hand, a loss on community property, such as a casualty 

loss to your home held as community property, is a community loss. See Pub. 544, Sales and Other Dispositions 

of Assets, for information on gains and losses. See Pub. 

547, Casualties, Disasters, and Thefts, for information on 

losses due to a casualty or theft.

Withdrawals from individual retirement arrangements (IRAs) and Coverdell education savings accounts (ESAs). There are several kinds of IRAs. They 

are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, 

and Roth IRAs. IRAs and ESAs by law are deemed to be 

separate property. Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. These distributions are wholly taxable to the spouse (or registered 

domestic partner) whose name is on the account. That 

spouse (or registered domestic partner) is also liable for 

any penalties and additional taxes on the distributions.

Pensions. Generally, distributions from pensions will be 

characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in 

a noncommunity property state during the total period of 

participation in the pension. See the example under Civil 

Publication 555 (March 2020) Page 5
service retirement, later. These rules may vary between 

states. Check your state law.

Lump-sum distributions. If you were born before 

January 2, 1936, and receive a lump-sum distribution from 

a qualified retirement plan, you may be able to choose an 

optional method of figuring the tax on the distribution. For 

the 10-year tax option, you must disregard community 

property laws. For more information, see Pub. 575, Pension and Annuity Income, and Form 4972, Tax on 

Lump-Sum Distributions.

Civil service retirement. For income tax purposes, 

community property laws apply to annuities payable under 

the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS).

Whether a civil service annuity is separate or community income depends on your marital status (or registered 

domestic partnership) and domicile of the employee when 

the services were performed for which the annuity is paid. 

Even if you now live in a noncommunity property state and 

you receive a civil service annuity, it may be community 

income if it is based on services you performed while married (or during the registered domestic partnership) and 

domiciled in a community property state.

If a civil service annuity is a mixture of community income and separate income, it must be divided between 

the two kinds of income. The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property 

states during his or her periods of service.

Example. Henry Wright retired this year after 30 years 

of civil service. He and his wife were domiciled in a community property state during the past 15 years.

Since half the service was performed while the Wrights 

were married and domiciled in a community property 

state, half the civil service retirement pay is considered to 

be community income. If Mr. Wright receives $1,000 a 

month in retirement pay, $500 is considered community 

income—half ($250) is his income and half ($250) is his 

wife's.

Military retirement pay. State community property 

laws apply to military retirement pay. Generally, the pay is 

either separate or community income based on the marital 

status and domicile of the couple while the member of the 

Armed Forces was in active military service. For example, 

military retirement pay for services performed during marriage and domicile in a community property state is community income.

Active military pay earned while married and domiciled 

in a community property state is also community income. 

This income is considered to be received half by the 

member of the Armed Forces and half by the spouse.

Partnership income. If an interest is held in a partnership, and income from the partnership is attributable to the 

efforts of either spouse (or registered domestic partner), 

the partnership income is community property. If it is a 

separate property partnership and the income from the 

partnership isn't attributable to the efforts of either spouse 

(or registered domestic partner), the partnership income 

will be characterized in accordance with the discussion 

under Income from separate property, later.

Tax-exempt income. For spouses, community income 

exempt from federal tax generally keeps its exempt status 

for both spouses. For example, under certain circumstances, income earned outside the United States is tax exempt. If you earned income and met the conditions that 

made it exempt, the income is also exempt for your 

spouse even though he or she may not have met the conditions. Registered domestic partners should consult the 

particular exclusion provision to see if the exempt status 

applies to both.

Income from separate property. In some states, income from separate property is separate income. These 

states include Arizona, California, Nevada, New Mexico, 

and Washington. Other states characterize income from 

separate property as community income. These states include Idaho, Louisiana, Texas, and Wisconsin.

Deductions

If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income.

Business and investment expenses. If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your 

registered domestic partner). Each of you is entitled to deduct one-half of the expenses on your separate returns. 

Expenses incurred by a spouse (or registered domestic 

partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate 

business or investment income.

Other limits may also apply to business and investment 

expenses. For more information, see Pub. 535, Business 

Expenses, and Pub. 550, Investment Income and Expenses.

Payments not alimony. Prior to the enactment of the 

Tax Cuts and Jobs Act (TCJA) rules, payments that may 

otherwise qualify as alimony or separate maintenance 

aren’t deductible by the payer if they are the recipient 

spouse’s part of community income. See Example 1 below.

Example 1—pre-TCJA (old rule). You live in a community property state. You are separated but the special 

rules explained later under Spouses living apart all year 

don't apply. Under a court order of separation executed 

on November 1, 2019, you pay your spouse as support 

$12,000 of your $20,000 total yearly community income. 

Your spouse receives no other community income. Under 

your state law, earnings of a spouse living separately and 

apart from the other spouse continue as community property.

On your separate returns, each of you must report 

$10,000 of the total community income. In addition, your 

Page 6 Publication 555 (March 2020)
spouse must report $2,000 as alimony received. You can 

deduct $2,000 as alimony paid.

Example 2—TCJA (current rule). Assume the same 

facts as in Example 1, but you pay your spouse pursuant 

to a court order of separate maintenance executed after 

December 31, 2018. As in Example 1, each of you must 

report $10,000 of the total community income. However, 

you may not deduct $2,000 as alimony paid and your 

spouse isn't required to report $2,000 as alimony received. For the treatment of income after divorce, see End 

of the Community, later.

IRA deduction. Deductions for IRA contributions can't be 

split between spouses (or registered domestic partners). 

The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to 

community property laws.

Personal expenses. Expenses that are paid out of separate funds, such as medical expenses, are deductible by 

the spouse who pays them. If these expenses are paid 

from community funds, divide the deduction equally between you and your spouse.

Credits, Taxes, and Payments

The following is a discussion of the general effect of community property laws on the treatment of certain credits, 

taxes, and payments on your separate return.

Child tax credit. You may be entitled to a child tax credit 

for each of your qualifying children. You must provide the 

name and the social security number of each qualifying 

child on your return. See your tax return instructions for 

the maximum amount of the credit you can claim for each 

qualifying child.

Limit on credit. The credit is limited if your modified 

adjusted gross income (modified AGI) is above a certain 

amount. The amount at which the limitation (phaseout) begins depends on your filing status. You may be entitled to 

a credit for other dependents for each of your children 

who are not a qualifying child for the child tax credit and 

for each qualifying relative. See your tax return instructions for more information.

Credit for other dependents. You may be entitled to a 

credit for other dependents for each qualifying child who 

isn’t a qualifying child for the child tax credit and for each 

qualifying relative. For more information, see the instructions for your return.

Self-employment tax. For the effect of community property laws on the income tax treatment of income from a 

sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income, earlier. The following rules only apply to married persons for federal tax 

purposes. Registered domestic partners report community income for self-employment tax purposes the same 

way they do for income tax purposes.

Sole proprietorship. With regard to net income from 

a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the 

spouse carrying on the trade or business.

Partnerships. All of the distributive share of a married 

partner's income or loss from a partnership trade or business is attributable to the partner for computing any 

self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or 

loss that is otherwise attributable to the partner's spouse 

for income tax purposes. If both spouses are partners, any 

self-employment tax is allocated based on their distributive shares.

Federal income tax withheld. Report the credit for federal income tax withheld on community wages in the same 

manner as your wages. If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the 

income tax withheld on those wages. Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages.

Estimated tax payments. In determining whether you 

must pay estimated tax, apply the estimated tax rules to 

your estimated income. These rules are explained in Pub. 

505.

If you think you may owe estimated tax and want to pay 

the tax separately (registered domestic partners must pay 

the tax separately), determine whether you must pay it by 

taking into account:

1. Half the community income and deductions, and

2. All of your separate income and deductions.

Whether you and your spouse pay estimated tax jointly 

or separately won't affect your choice of filing joint or separate income tax returns.

If you and your spouse paid estimated tax jointly but file 

separate income tax returns, either of you can claim all of 

the estimated tax paid, or you may divide it between you 

in any way that you agree upon.

If you can't agree on how to divide it, the estimated tax 

you can claim equals the total estimated tax paid times 

the tax shown on your separate return, divided by the total 

of the tax shown on your return and your spouse's return.

If you paid your estimated taxes separately, you get 

credit for only the estimated taxes you paid.

Earned income credit (EIC). You may be entitled to an 

EIC. You can't claim this credit if your filing status is married filing separately.

If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see 

Pub. 501, Dependents, Standard Deduction, and Filing Information), and live in a state that has community property 

laws, your earned income for the EIC doesn't include any 

amount earned by your spouse that is treated as belonging to you under community property laws. That amount 

isn't earned income for the EIC, even though you must include it in your gross income on your income tax return. 

Your earned income includes the entire amount you 

Publication 555 (March 2020) Page 7
earned, even if part of it is treated as belonging to your 

spouse under your state's community property laws. The 

same rule applies to registered domestic partners.

This rule doesn't apply when determining your adjusted gross income (AGI) for the EIC. Your AGI 

includes that part of both your and your spouse's 

(or your registered domestic partner's) wages that you are 

required to include in the gross income shown on your tax 

return.

For more information about the EIC, see Pub. 596, 

Earned Income Credit.

Overpayments. The amount of an overpayment on a 

joint return is allocated under the community property 

laws of the state in which you are domiciled.

• If, under the laws of your state, community property is 

subject to premarital or other separate debts of either 

spouse, the full joint overpayment may be used to offset the obligation.

• If, under the laws of your state, community property 

isn't subject to premarital or other separate debts of 

either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation 

can be used to offset that liability. The portion allocated to the other spouse can be refunded.

Community Property Laws 

Disregarded

The following discussions are situations where special 

rules apply to community property and community income 

for spouses. These rules don't apply to registered domestic partners.

Certain community income not treated as community 

income by one spouse. Community property laws may 

not apply to an item of community income that you received but didn't treat as community income. You are responsible for reporting all of that income item if:

1. You treat the item as if only you are entitled to the income, and

2. You don't notify your spouse of the nature and amount 

of the income by the due date for filing the return (including extensions).

Relief from liability for tax attributable to an item of 

community income. You aren't responsible for the tax 

relating to an omitted item of community income if all the 

following conditions are met.

1. You didn't file a joint return for the tax year.

2. You didn't include the item of community income in 

gross income.

3. The item of community income you didn't include in 

your gross income is one of the following.

CAUTION

!

a. Wages, salaries, and other compensation your 

spouse (or former spouse) received for services 

he or she performed as an employee.

b. Income your spouse (or former spouse) derived 

from a trade or business he or she operated as a 

sole proprietor.

c. Your spouse's (or former spouse's) distributive 

share of partnership income.

d. Income from your spouse's (or former spouse's) 

separate property (other than income described in 

(a), (b), or (c)). Use the appropriate community 

property law to determine what is separate property.

e. Any other income that belongs to your spouse (or 

former spouse) under community property law.

4. You establish that you didn't know of, and had no reason to know of, that community income.

5. Under all facts and circumstances, it wouldn't be fair 

to include the item of community income in your gross 

income.

Requesting relief. For information on how and when 

to request relief from liabilities arising from community 

property laws, see Community Property Laws in Pub. 971, 

Innocent Spouse Relief.

Equitable relief. If you don't qualify for the relief discussed earlier under Relief from liability for tax attributable 

to an item of community income and are now liable for an 

underpaid or understated tax you believe should be paid 

only by your spouse (or former spouse), you may request 

equitable relief. To request equitable relief, you must file 

Form 8857, Request for Innocent Spouse Relief. Also see 

Pub. 971.

Spousal agreements. In some states, a married couple 

may enter into an agreement that affects the status of 

property or income as community or separate property. 

Check your state law to determine how it affects you.

Nonresident alien spouse. If you are a U.S. citizen or 

resident alien and you choose to treat your nonresident 

alien spouse as a U.S. resident for tax purposes and you 

are domiciled in a community property state or country, 

use the community property rules. You must file a joint return for the year you make the choice. You can file separate returns in later years. For details on making this 

choice, see Pub. 519, U.S. Tax Guide for Aliens.

If you are a U.S. citizen or resident alien and don't 

choose to treat your nonresident alien spouse as a U.S. 

resident for tax purposes, treat your community income as 

explained next under Spouses living apart all year. However, you don't have to meet the four conditions discussed 

there.

Spouses living apart all year. If you are married at any 

time during the calendar year, special rules apply for reporting certain community income. You must meet all the 

following conditions for these special rules to apply.

Page 8 Publication 555 (March 2020)
1. You and your spouse lived apart all year.

2. You and your spouse didn't file a joint return for a tax 

year beginning or ending in the calendar year.

3. You and/or your spouse had earned income for the 

calendar year that is community income.

4. You and your spouse haven't transferred, directly or 

indirectly, any of the earned income in condition (3) 

above between yourselves before the end of the year. 

Don't take into account transfers satisfying child support obligations or transfers of very small amounts or 

value.

If all these conditions are met, you and your spouse must 

report your community income as discussed next. See 

also Certain community income not treated as community 

income by one spouse, earlier.

Earned income. Treat earned income that isn't trade 

or business or partnership income as the income of the 

spouse who performed the services to earn the income. 

Earned income is wages, salaries, professional fees, and 

other pay for personal services.

Earned income doesn't include amounts paid by a corporation that are a distribution of earnings and profits 

rather than a reasonable allowance for personal services 

rendered.

Trade or business income. Treat income and related 

deductions from a trade or business that isn't a partnership as those of the spouse carrying on the trade or business.

Partnership income or loss. Treat income or loss 

from a trade or business carried on by a partnership as 

the income or loss of the spouse who is the partner.

Separate property income. Treat income from the 

separate property of one spouse as the income of that 

spouse.

Social security benefits. Treat social security and 

equivalent railroad retirement benefits as the income of 

the spouse who receives the benefits.

Other income. Treat all other community income, 

such as dividends, interest, rents, royalties, or gains, as 

provided under your state's community property law.

Example. George and Sharon were married throughout the year but didn't live together at any time during the 

year. Both domiciles were in a community property state. 

They didn't file a joint return or transfer any of their earned 

income between themselves. During the year, their incomes were as follows:

George Sharon

Wages ....................... $20,000 $22,000

Consulting business ............. 5,000

Partnership .................... 10,000

Dividends from separate property ... 1,000 2,000

Interest from community property .... 500 500

Total ........................ $26,500 $34,500

Under the community property law of their state, all the 

income is considered community income. (Some states 

treat income from separate property as separate income—check your state law.) Sharon didn't take part in 

George's consulting business.

Ordinarily, on their separate returns they would each 

report $30,500, half the total community income of 

$61,000 ($26,500 + $34,500). But because they meet the 

four conditions listed earlier under Spouses living apart all 

year, they must disregard community property law in reporting all their income (except the interest income) from 

community property. They each report on their returns 

only their own earnings and other income, and their share 

of the interest income from community property. George 

reports $26,500 and Sharon reports $34,500.

Other separated spouses. If you and your spouse are 

separated but don't meet the four conditions discussed 

earlier under Spouses living apart all year, you must treat 

your income according to the laws of your state. In some 

states, income earned after separation but before a decree of divorce continues to be community income. In 

other states, it is separate income.

End of the Community

The marital community may end in several ways. When 

the marital community ends, the community assets 

(money and property) are divided between the spouses. 

Similarly, a registered domestic partnership may end in 

several ways and the community assets must be divided 

between the registered domestic partners.

Death of spouse. If you own community property and 

your spouse dies, the total fair market value (FMV) of the 

community property, including the part that belongs to 

you, generally becomes the basis of the entire property. 

For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule doesn't apply to registered domestic 

partners).

Example. Bob and Ann owned community property 

that had a basis of $80,000. When Bob died, his and 

Ann's community property had an FMV of $100,000. 

One-half of the FMV of their community interest was includible in Bob's estate. The basis of Ann's half of the 

property is $50,000 after Bob died (half of the $100,000 

FMV). The basis of the other half to Bob's heirs is also 

$50,000.

Publication 555 (March 2020) Page 9
For more information about the basis of assets, see 

Pub. 551, Basis of Assets.

Divorce or separation. If spouses divorce or separate, 

the (equal or unequal) division of community property in 

connection with the divorce or property settlement doesn't 

result in a gain or loss. For registered domestic partners, 

an unequal division of community property in a property 

settlement may result in a gain or loss. For information on 

the tax consequences of the division of property under a 

property settlement or divorce decree, see Pub. 504.

Each spouse (or each registered domestic partner) is 

taxed on half the community income for the part of the 

year before the community ends. However, see Spouses 

living apart all year, earlier. Any income received after the 

community ends is separate income. This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs.

An absolute decree of divorce or annulment ends 

the marital community in all community property states. A 

decree of annulment, even though it holds that no valid 

marriage ever existed, usually doesn't nullify community 

property rights arising during the “marriage.” However, 

you should check your state law for exceptions.

A decree of legal separation or of separate maintenance may or may not end the marital community. The 

court issuing the decree may terminate the marital community and divide the property between the spouses.

A separation agreement may divide the community 

property between you and your spouse. It may provide 

that this property, along with future earnings and property 

acquired, will be separate property. This agreement may 

end the community.

In some states, the marital community ends when the 

spouses permanently separate, even if there is no formal 

agreement. Check your state law.

If you are a registered domestic partner, you should 

check your state law to determine when the community 

ends.

Preparing a Federal Income 

Tax Return

The following discussion doesn't apply to spouses who 

meet the conditions under Spouses living apart all year, 

discussed earlier. Those spouses must report their community income as explained in that discussion.

Joint Return Versus Separate Returns

Ordinarily, filing a joint return will give you a greater tax 

advantage than filing a separate return. But in some cases, your combined income tax on separate returns may 

be less than it would be on a joint return.

This discussion concerning joint versus separate 

returns doesn't apply to registered domestic partCAUTION

ners.

!

The following rules apply if your filing status is married 

filing separately.

1. You should itemize deductions if your spouse itemizes deductions, because you can't claim the standard deduction.

2. You can't take the credit for child and dependent care 

expenses in most instances.

3. You can't take the EIC.

4. You can't exclude any interest income from qualified 

U.S. savings bonds that you used for higher education expenses.

5. You can't take the credit for the elderly or the disabled 

unless you lived apart from your spouse all year.

6. You will likely have to include in income a greater percentage of any social security benefits or equivalent 

railroad retirement benefits you received.

7. You can't deduct interest paid on a qualified student 

loan.

8. You can't take the education credits.

9. You may have a smaller child tax credit and credit for 

other dependents than you would on a joint return.

10. You can't take the exclusion or credit for adoption expenses in most instances.

Figure your tax both on a joint return and on separate returns under the community property laws of 

your state. You can then compare the tax figured 

under both methods and use the one that results in less 

tax.

Separate Return Preparation

If you file separate returns, you and your spouse must 

each report half of your combined community income and 

deductions in addition to your separate income and deductions. Each of you must complete and attach Form 

8958 to your return showing how you figured the amount 

you are reporting on your return. On the appropriate lines 

of your separate return, list only your share of the income 

and deductions on the appropriate lines of your separate 

tax returns (wages, interest, dividends, etc.). The same 

reporting rule applies to registered domestic partners. For 

a discussion of the effect of community property laws on 

certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and 

Credits, earlier.

Attach your Form 8958 to your separate return showing 

how you figured the income, deductions, and federal income tax withheld that each of you reported. Form 8958 is 

used for married spouses in community property states 

who choose to file married filing separately. Form 8958 is 

also used for registered domestic partners who are domiciled in Nevada, Washington, or California. A registered 

domestic partner in Nevada, Washington, or California 

must follow state community property laws and report half 

TIP

Page 10 Publication 555 (March 2020)
the combined community income of the individual and his 

or her registered domestic partner.

Extension of time to file. An extension of time for filing 

your separate return doesn't extend the time for filing your 

spouse's (or your registered domestic partner's) separate 

return. If you and your spouse file a joint return, you can't 

file separate returns after the due date for filing either separate return has passed.

How To Get Tax Help

If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, 

forms, or instructions, go to IRS.gov and find resources 

that can help you right away.

Preparing and filing your tax return. After receiving 

your wage and earning statements (Form W-2, W-2G, 

1099-R, 1099-MISC) from all employers and interest and 

dividend statements from banks (Forms 1099), you can 

find free options to prepare and file your return on IRS.gov 

or in your local community if you qualify.

The Volunteer Income Tax Assistance (VITA) program 

offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their 

own tax returns. The Tax Counseling for the Elderly (TCE) 

program offers free tax help for all taxpayers, particularly 

those who are 60 years of age and older. TCE volunteers 

specialize in answering questions about pensions and retirement-related issues unique to seniors.

You can go to IRS.gov to see your options for preparing 

and filing your return, which include the following.

• Free File. Go to IRS.gov/FreeFile to see if you qualify 

to use brand-name software to prepare and e-file your 

federal tax return for free.

• VITA. Go to IRS.gov/VITA, download the free IRS2Go 

app, or call 800-906-9887 to find the nearest VITA location for free tax return preparation.

• TCE. Go to IRS.gov/TCE, download the free IRS2Go 

app, or call 888-227-7669 to find the nearest TCE location for free tax return preparation.

Employers can register to use Business Services Online. The SSA offers online service for fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Forms W-2, 

Wage and Tax Statement, and Forms W-2c, Corrected 

Wage and Tax Statement. Employers can go to SSA.gov/

employer for more information.

Getting answers to your tax questions. On 

IRS.gov, get answers to your tax questions anytime, anywhere.

• Go to IRS.gov/Help for a variety of tools that will help 

you get answers to some of the most common tax 

questions.

• Go to IRS.gov/ITA for the Interactive Tax Assistant, a 

tool that will ask you questions on a number of tax law 

topics and provide answers. You can print the entire 

interview and the final response for your records.

• Go to IRS.gov/Forms to search for our forms, instructions, and publications. You will find details on 2019 

tax changes and hundreds of interactive links to help 

you find answers to your questions.

• You may also be able to access tax law information in 

your electronic filing software.

Tax reform. Tax reform legislation affects individuals, 

businesses, and tax-exempt and government entities. Go 

to IRS.gov/TaxReform for information and updates on 

how this legislation affects your taxes.

IRS social media. Go to IRS.gov/SocialMedia to see the 

various social media tools the IRS uses to share the latest 

information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are 

paramount. We use these tools to share public information with you. Don’t post your social security number or 

other confidential information on social media sites. Always protect your identity when using any social networking site.

The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, 

Spanish, and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video portal 

(IRSVideos.gov) contains video and audio presentations 

for individuals, small businesses, and tax professionals.

Getting tax information in other languages. For taxpayers whose native language isn’t English, we have the 

following resources available. Taxpayers can find information on IRS.gov in the following languages.

• Spanish (IRS.gov/Spanish).

• Chinese (IRS.gov/Chinese).

• Korean (IRS.gov/Korean).

• Russian (IRS.gov/Russian).

• Vietnamese (IRS.gov/Vietnamese).

The IRS Taxpayer Assistance Centers (TACs) can assist with interpreter services. Taxpayers can access oral 

interpreters in more than 300 languages when interacting 

face to face or over the phone with IRS employees 

through the use of the over-the-phone interpreter services.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print all of the forms, instructions, and publications you may need. You can also download and view popular tax publications and instructions 

(including the 1040 and 1040-SR instructions) on mobile 

Publication 555 (March 2020) Page 11
devices as an eBook at no charge at IRS.gov/eBooks. Or 

you can go to IRS.gov/OrderForms to place an order and 

have them mailed to you within 10 business days.

Access your online account (individual taxpayers 

only). Go to IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe, pay online, or set up an online payment agreement.

• Access your tax records online.

• Review the past 24 months of your payment history.

• Go to IRS.gov/SecureAccess to review the required 

identity authentication process.

Using direct deposit. The fastest way to receive a tax 

refund is to combine direct deposit and IRS e-file. Direct 

deposit securely and electronically transfers your refund 

directly into your financial account. Eight in 10 taxpayers 

use direct deposit to receive their refund. The IRS issues 

more than 90% of refunds in less than 21 days.

Getting a transcript or copy of a return. The quickest 

way to get a copy of your tax transcript is to go to IRS.gov/

Transcripts. Click on either “Get Transcript Online” or “Get 

Transcript by Mail” to order a copy of your transcript. If you 

prefer, you can order your transcript by calling 

800-908-9946.

Using online tools to help prepare your return. Go to 

IRS.gov/Tools for the following.

• The Earned Income Tax Credit Assistant (IRS.gov/

EITCAssistant) determines if you’re eligible for the 

EIC.

• The Online EIN Application (IRS.gov/EIN) helps you 

get an employer identification number.

• The Tax Withholding Estimator (IRS.gov/W4app) 

makes it easier for everyone to pay the correct amount 

of tax during the year. The Estimator replaces the 

Withholding Calculator. The redesigned tool is a convenient, online way to check and tailor your withholding. It’s more user-friendly for taxpayers, including retirees and self-employed individuals. The new and 

improved features include the following.

– Easy to understand language;

– The ability to switch between screens, correct previous entries, and skip screens that don’t apply;

– Tips and links to help you determine if you qualify 

for tax credits and deductions;

– A progress tracker;

– A self-employment tax feature; and

– Automatic calculation of taxable social security benefits.

• The First Time Homebuyer Credit Account Look-up 

(IRS.gov/HomeBuyer) tool provides information on 

your repayments and account balance.

• The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you 

itemize deductions on Schedule A (Form 1040 or 

1040-SR), choose not to claim state and local income 

taxes, and you didn’t save your receipts showing the 

sales tax you paid.

Resolving tax-related identity theft issues.

• The IRS doesn’t initiate contact with taxpayers by 

email or telephone to request personal or financial information. This includes any type of electronic communication, such as text messages and social media 

channels.

• Go to IRS.gov/IDProtection for information.

• If your SSN has been lost or stolen or you suspect 

you’re a victim of tax-related identity theft, visit 

IRS.gov/IdentityTheft to learn what steps you should 

take.

Checking on the status of your refund. 

• Go to IRS.gov/Refunds.

• The IRS can’t issue refunds before mid-February 2020 

for returns that claimed the EIC or the ACTC. This applies to the entire refund, not just the portion associated with these credits.

• Download the official IRS2Go app to your mobile device to check your refund status.

• Call the automated refund hotline at 800-829-1954.

Making a tax payment. The IRS uses the latest encryption technology to ensure your electronic payments are 

safe and secure. You can make electronic payments online, by phone, and from a mobile device using the 

IRS2Go app. Paying electronically is quick, easy, and 

faster than mailing in a check or money order. Go to 

IRS.gov/Payments to make a payment using any of the 

following options.

• IRS Direct Pay: Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.

• Debit or Credit Card: Choose an approved payment 

processor to pay online, by phone, and by mobile device.

• Electronic Funds Withdrawal: Offered only when filing 

your federal taxes using tax return preparation software or through a tax professional.

• Electronic Federal Tax Payment System: Best option 

for businesses. Enrollment is required.

• Check or Money Order: Mail your payment to the address listed on the notice or instructions.

• Cash: You may be able to pay your taxes with cash at 

a participating retail store.

• Same-Day Wire: You may be able to do same-day 

wire from your financial institution. Contact your financial institution for availability, cost, and cut-off times.

Page 12 Publication 555 (March 2020)
What if I can’t pay now? Go to IRS.gov/Payments for 

more information about your options.

• Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once 

you complete the online process, you will receive immediate notification of whether your agreement has 

been approved.

• Use the Offer in Compromise Pre-Qualifier to see if 

you can settle your tax debt for less than the full 

amount you owe. For more information on the Offer in 

Compromise program, go to IRS.gov/OIC.

Checking the status of an amended return. Go to 

IRS.gov/WMAR to track the status of Form 1040-X amended returns. Please note that it can take up to 3 weeks 

from the date you filed your amended return for it to show 

up in our system, and processing it can take up to 16 

weeks.

Understanding an IRS notice or letter. Go to IRS.gov/

Notices to find additional information about responding to 

an IRS notice or letter.

Contacting your local IRS office. Keep in mind, many 

questions can be answered on IRS.gov without visiting an 

IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/

LetUsHelp for the topics people ask about most. If you still 

need help, IRS TACs provide tax help when a tax issue 

can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance 

that you can get the service you need without long wait 

times. Before you visit, go to IRS.gov/TACLocator to find 

the nearest TAC, check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay 

Connected tab, choose the Contact Us option and click on 

“Local Offices.”

The Taxpayer Advocate Service (TAS) 

Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that 

helps taxpayers and protects taxpayer rights. Their job is 

to ensure that every taxpayer is treated fairly and that you 

know and understand your rights under the Taxpayer Bill 

of Rights.

How Can You Learn About Your Taxpayer 

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that 

all taxpayers have when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you understand what 

these rights mean to you and how they apply. These are 

your rights. Know them. Use them.

What Can TAS Do For You?

TAS can help you resolve problems that you can’t resolve 

with the IRS. And their service is free. If you qualify for 

their assistance, you will be assigned to one advocate 

who will work with you throughout the process and will do 

everything possible to resolve your issue. TAS can help 

you if:

• Your problem is causing financial difficulty for you, 

your family, or your business;

• You face (or your business is facing) an immediate 

threat of adverse action; or

• You’ve tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn’t responded by the 

date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, 

and Puerto Rico. Your local advocate’s number is in your 

local directory and at TaxpayerAdvocate.IRS.gov/

Contact-Us. You can also call them at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect 

many taxpayers. If you know of one of these broad issues, 

please report it to them at IRS.gov/SAMS.

TAS also has a website, Tax Reform Changes, which 

shows you how the new tax law may change your future 

tax filings and helps you plan for these changes. The information is categorized by tax topic in the order of the 

IRS Form 1040 or 1040-SR. Go to TaxChanges.us for 

more information.

TAS for Tax Professionals

TAS can provide a variety of information for tax professionals, including tax law updates and guidance, TAS programs, and ways to let TAS know about systemic problems you’ve seen in your practice.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need 

to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can 

provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or 

a small fee. To find a clinic near you, visit IRS.gov/LITC or 

see IRS Pub. 4134, Low Income Taxpayer Clinic List.

Publication 555 (March 2020) Page 13
To 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

Alimony received 5

Annulment 10

Assistance (See Tax help)

B

Basis of property, death of 

spouse 9

Business expenses 6

C

Child tax credit 7

Civil service annuities 6

Community income, special rules 8

Community income defined 3

Community property defined 3

Community property laws:

Generally 2

When disregarded 8

Credit for other dependents 7

Credits:

Child tax credit 7

Earned income credit 7

CSRS annuities 6

D

Death of spouse, basis of 

property 9

Deductions:

Business expenses 6

Investment expenses 6

IRA deduction 6

Payments not alimony 6

Personal expenses 6

Dividends 5

Divorce 10

Domestic partners 2

Domicile 2

E

Earned income credit 7

End of the marital community 9

Equitable relief 8

ESA withdrawals 5

Estimated tax payments 7

Exempt income 6

Extensions 11

F

FERS annuities 6

Form 8958 3, 5, 10, 11

G

Gains and losses 5

I

Identity theft 12

Income:

Civil service annuities 5

Dividends 5

Gains and losses 5

Income from separate property 5

Interest 5

IRA distributions 5

Lump-sum distributions 5

Military retirement pay 5

Partnership income 5

Pensions 5

Rents 5

Separate income 6

Tax-exempt income 5

Wages, earnings, and profits 5

Innocent spouse relief 8

Interest 5

Investment expenses 6

IRA deduction 7

IRA distributions 5

J

Joint return vs. separate returns 10

L

Lump-sum distributions 6

M

Military retirement pay 6

Missing children:

Photographs of, included in IRS 

publications 2

N

Nonresident alien spouse 8

O

Overpayments 8

P

Partnership income 6

Partnerships, self-employment 

tax 7

Payments:

Estimated tax payments 7

Federal income tax withheld 7

Payments not alimony:

post-TCJA 6

pre-TCJA 6

Pensions 5

Personal expenses 7

Publications (See Tax help)

R

Registered domestic partners 2

Relief from liability for tax 

attributable to an item of 

community income 8

Rents 5

S

Self-employment tax:

Partnership 7

Sole proprietorship 7

Separated spouses 8

Separate income defined 3

Separate property defined 3

Separate property income 6

Separate returns:

Extensions 11

Separate returns vs. joint return 10

Separation agreement 10

Sole proprietorship, 

self-employment tax 7

Spousal agreements 8

Spouses living apart 8

T

Tax-exempt income 6

Tax help 11

W

Wages, earnings, and profits 5

Withholding tax 7

Page 14 Publication 555 (March 2020)