California Community Property with spouse in different state

[cataxman]

Hello - If I am CA resident and my spouse is a Georgia resident and we are filing married filing jointly for federal and state, how does community property work? Do I have to take and show 50% of spouse's pro-rate income which is just salary, even though they are non-resident of CA? If so, do I claim the tax deduction in CA return or should they claim the credit in GA return for taxes paid in CA? Thanks!

[MaryK4]

Since you are filing a joint return, you will not have to make any adjustments or allocations in income.  You will report the California income in California and the Georgia income in Georgia so there will be no double-taxed income credit.