@K M W wrote:
keep in mind if you live in a community property state, then you may also need to report 1/2 of your spouse's community property income on your Married Filing Separately tax return.
That's a good point, however, the marital community might have ended.
The marital "community" (which requires you to share income equally no matter who earns it) might end when you separate, or it might only end when you divorce. Under some situations, the IRS could try to hold you responsible if your spouse has unpaid taxes, even if you are separated. If you live in a community property state, you should see an attorney about your situation.
