burg7602
New Member

I live and work in Washington (community Property state) my wife lives in Oregon, we have not lived together all year. Filing separately do I have to claim her income?

We are filing separately. She qualifies for head of household in Oregon. We don’t own a house or anything.

DanielV01
Expert Alumni

Get your taxes done using TurboTax

Probably not.  In general, community property rules require that if one of the spouses lives in a community property state, that both spouses follow community property rules.  However, there can be an exception when the spouses live apart for the entire year.  Click on this website link for additional information:  Federal Tax Rules in Community Property States - The Balance.  Note this excerpt at the end of the page:

Do You Have to Use Community Property Rules?

Married persons where at least one spouse resides in a community property state should follow the community property rules for allocating income and deductions.

However, you might be able to disregard community property rules or use a modified set of community property rules under certain circumstances: 

  • Community property rules might be disregarded if one spouse does not communicate the nature and/or amount of income, but this would be subject to proof. 
  • Community property rules can often be modified for spouses living apart from each other for the entire year.  (Italics added).  

Washington seems to be a little more liberal in allowing this modification.  Please read this IRS link with additional information on the difference between Community or Separate Property and Income

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