Even if you are filling separate, you must report half of all community income and all of your separate income.
Community property includes property
- That you, your spouse (or your RDP), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your RDP) are domiciled in a community property state;
- That you and your spouse (or your RDP) agreed to convert from separate to community property and that can't be identified as separate property
Community Income include
- Community property
- Salaries, wages, and other pay received for the services performed by you, your spouse (or your RDP), or both during your marriage (or registered domestic partnership) while domiciled in a community property state
- Real estate that is treated as community property under the laws of the state where the property is located.
See links below for additional information
Married Filing Separately in community property states
About Publication 555, Community Property | Internal Revenue Service
