Yes, if were in the RDP for part of the year, you will need to allocate your income for the entire year thus all income is community property income.
As far as qualified dividends, if the amount is less than $41,676, the capital gains rate is 0 thus there is nothing to allocate. If more than $41,676 and less than $459,000, the rate is 15%. You would need to determine the capital gain on qualified dividends. So if your combined qualified dividends is $100K, this means you will allocate that amount 50/50. Your capital gain you will allocate is $15,000, thus you will report $7500 capital gain in your 8958 and your partner will report $7500 in theirs as well. The $15,000 is determined by $100 X.15 =$15,000.
If your situation does not follow within the parameters of my advice, please reach out and we will clarify this to your satisfaction We are here to help.
@Anonymous
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