Texas is community property unless the taxpayers have a valid pre or post nuptial agreement opting out of the community property system. All items of income, withholding and expenses are generally split 50/50. Certain income such as pensions, IRA distribution, RR retirement are not subject to community property splitting nor is any withholding from those items. They are considered separate property. Income from partnership or s corps is also community property, as is self_ employment income though the self employment tax belongs to whoever earned it...ownership interest of the entity may be separate property depending on the facts. Be careful if you do a married separate return in Texas. If not correct it will trigger an audit. If this happens, in an audit a person can request innocent spouse relief per Section 66(c) as discussed in Rev Proc 2013-34. Check the Pub.
