topic When mfs in a community property state do you add both total incomes together and divide in half or just taxable income? in Deductions & credits

When mfs in a community property state do you add both total incomes together and divide in half or just taxable income?

jdostreicher — Mon, 23 Feb 2026 13:07:58 GMT

Re: When mfs in a community property state do you add both total incomes together and divide in h...

DMarkM1 — Tue, 07 Feb 2023 16:19:17 GMT

Generally, it is total income but it depends on what is in your total income line. The short answer is you add together the gross community income and divide by two. Click here for a link to the IRS guidance.

Community property is property gained after marriage while domiciled in the community property state. Community income is income earned for services performed by you and/or your spouse during your marriage while domiciled in the community state.

Your total income could include items like rent from a property only you owned before marriage or a gain on the sale of a property only you own due to gift or inheritance or income for a job you worked while domiciled in another state.

Re: When mfs in a community property state do you add both total incomes together and divide in half or just taxable income?

Opus 17 — Tue, 07 Feb 2023 16:33:07 GMT

You have to split community income. As mentioned, some people have income sources that are not counted as being part of the "marital community". If you don't know, you may need assistance from a tax professional. Filing MFS in community property states can be challenging and require specialist knowledge.