It depends.
Community Property Laws Disregarded. Relief from liability for tax attributable to an item of community income. You are not responsible for the tax relating to an omitted item of community income if all the following conditions are met.
1. You did not file a joint return for the tax year.
2. You did not include the item of community income in gross income.
3. The item of community income you did not 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.
4. You establish that you did not know of, and had no reason to know of, that community income.
5. Under all facts and circumstances, it would not be fair to include the item of community income in your gross income.
For additional information, please follow the links
Married Filing Separately in Community Property States https://ttlc.intuit.com/replies/3301943
