Thanks for the reply, Macuser_22. I appreciate your comment.
We were married in December, so the majority of our 2019 income was received prior to being married. I am confident that I have properly identified what is Community Income, and what is Separate Income.
My question is more focused on what actually needs to be recorded on each Spouse's Form 8958. For example, in my illustration, does Spouse A's Form 8958 need to have a line item showing Job3, with zero dollars from Job3 allocated to Spouse A? I would think the answer is no, since the income from Job3 is entirely Separate Income of Spouse B. My assumption is based on the statement below, which makes no mention of reporting the Spouse's separate income as a line item on Form 8958:
From Form 8958's instructions: "In a community property state, 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."
