Yes, that's part of it. If you live in a community property state, you will generally split ALL income and deductions 50/50.
The exception would be income
earned on assets or investments that were owned by a spouse prior to the marriage and not commingled. Also,
inherited income that was not commingled.
Also, when you file as Married Filing Separately, if one spouse
itemizes on Schedule A, the other must also itemize on Schedule A.
Is it better for a
married couple to file jointly or separately?
https://ttlc.intuit.com/replies/3288477
Married Filing
Separately in a Community Property State
https://ttlc.intuit.com/replies/3301943