usc:us:26:879

text: U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subpart A - Nonresident Alien Individuals Sec. 879 - Tax treatment of certain community income in the case of nonresident alien individuals From the U.S. Government Publishing Office, www.gpo.gov §879. Tax treatment of certain community income in the case of nonresident alien individuals (a) General rule In the case of a married couple 1 or both of whom are nonresident alien individuals and who have community income for the taxable year, such community income shall be treated as follows: (1) Earned income (within the meaning of section 911(d)(2)), other than trade or business income and a partner's distributive share of partnership income, shall be treated as the income of the spouse who rendered the personal services, (2) Trade or business income, and a partner's distributive share of partnership income, shall be treated as provided in section 1402(a)(5), (3) Community income not described in paragraph (1) or (2) which is derived from the separate property (as determined under the applicable community property law) of one spouse shall be treated as the income of such spouse, and (4) All other such community income shall be treated as provided in the applicable community property law. (b) Exception where election under section 6013(g) is in effect Subsection (a) shall not apply for any taxable year for which an election under subsection (g) or (h) of section 6013 (relating to election to treat nonresident alien individual as resident of the United States) is in effect. (c) Definitions and special rules For purposes of this section— (1) Community income The term "community income" means income which, under applicable community property laws, is treated as community income. (2) Community property laws The term "community property laws" means the community property laws of a State, a foreign country, or a possession of the United States. (3) Determination of marital status The determination of marital status shall be made under section 7703(a). (Added Pub. L. 94–455, title X, §1012(b)(1), Oct. 4, 1976, 90 Stat. 1613; amended Pub. L. 97–34, title I, §111(b)(4), Aug. 13, 1981, 95 Stat. 194; Pub. L. 98–369, div. A, title I, §139(a), (b)(1), July 18, 1984, 98 Stat. 677; Pub. L. 99–514, title XIII, §1301(j)(9), Oct. 22, 1986, 100 Stat. 2658.) Editorial Notes Amendments 1986 —Subsec. (c)(3). Pub. L. 99–514 substituted "section 7703(a)" for "section 143(a)". 1984 —Pub. L. 98–369, §139(b)(1), substituted "nonresident alien individuals" for "a resident or citizen of the United States who is married to a nonresident alien individual" in section catchline. Subsec. (a). Pub. L. 98–369, §139(a), substituted in provision preceding par. (1) "married couple 1 or both of whom are nonresident alien individuals" for "citizen or resident of the United States who is married to a nonresident alien individual". 1981 —Subsec. (a)(1). Pub. L. 97–34 substituted "section 911(d)(2)" for "section 911(b)". Statutory Notes and Related Subsidiaries Effective Date of 1986 Amendment Amendment by Pub. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title. Effective Date of 1984 Amendment Pub. L. 98–369, div. A, title I, §139(c), July 18, 1984, 98 Stat. 677, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1984." Effective Date of 1981 Amendment Amendment by Pub. L. 97–34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as a note under section 911 of this title. Effective Date Section applicable to taxable years beginning after Dec. 31, 1976, see section 1012(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 6013 of this title.