@MxC86 , this is what I find from IRS Pub 555--->
Community Property Laws Disregarded
The following discussions are situations where special rules apply to community property and community income for spouses. These rules don't apply to registered domestic partners.
Certain community income not treated as community income by one spouse.
Community property laws may not apply to an item of community income that you received but didn't treat as community income. You are responsible for reporting all of that income item if:
-
You treat the item as if only you are entitled to the income, and
-
You don't notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions).
Relief from liability for tax attributable to an item of community income.
You aren't responsible for the tax relating to an omitted item of community income if all the following conditions are met.
-
You didn't file a joint return for the tax year.
-
You didn't include the item of community income in gross income.
-
The item of community income you didn't include in your gross income is one of the following.
-
Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee.
-
Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor.
-
Your spouse's (or former spouse's) distributive share of partnership income.
-
Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). Use the appropriate community property law to determine what is separate property.
-
Any other income that belongs to your spouse (or former spouse) under community property law.
-
You establish that you didn't know of, and had no reason to know of, that community income.
-
Under all facts and circumstances, it wouldn't be fair to include the item of community income in your gross income.
This should provide ample guidance in your situation, while the Pre-nup protects you from challenge by spouse.
Does that make sense ? Is there more I can do for you ?
