Yes. 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.
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 will usually 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.
Note: 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.
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