Daughter is still legally married as of 12/31/22; however, they lived apart all of 2022 in separate states (She in PA and Spouse in Louisiana a Community Property State). They each have only one W2 for their taxes.
They filed Married filing Separately in 2021.
IRS Pub 555 has a section on Community Property Laws Disregarded which I believe they meet (not sure what begin & end calendar year #2 is referring to - return filed in 2022 for tax year 2021 or return for 2022 to be filed this calendar year 2023).
Do they still have the option to choose between filing Married/Jointly OR Married/Separately?
If they select Married filing separately, is the Community Income (His W2 domiciled and earned in LA), going to only be reported on his Married filing separate return and not need to be split on form 8958 on both of their returns?
