During a divorce in a community property state, the general rule is that each spouse reports half of the total community income earned by both spouses during the marriage, up until the date of separation.
For the W-2 income from your spouse, you would typically need to:
- include half of your spouse's W-2 income - this would be an addition
- exclude half of your own W-2 income - this would be a subtraction
- report only half of the federal tax withholdings from both W-2s
However, since you're in the middle of a divorce, how you handle your specific return might depend on your separation date and any temporary court orders. If you separated during 2024, you may not need to make an addition or subtraction adjustment based on the full year's worth of income as separation can end the community. You'd generally need to know the income earned up until the separation date and make adjustments based on that amount.
Can you share the state you're in? This would help me provide more specific guidance, as community property rules can vary by state.