Community property allocation for the first year

[si29xnm]

My partner and I are going to register as domestic partners In California later this year. We aren’t married to each other so we will file Federal tax return as singles and State tax as RDPs (same as married).

For Federal tax return, we need to split our community income since CA is a community property state. If we get married in December, does that mean we only split the income earned in December, and treat income from January to November as separate property?

[Anonymous]

See answer here.

[AmyC]

No. The federal filing status is based on Dec 31. The entire year of income is treated the same as it would be on Dec 31.  You will need to allocate for the whole year since all of it is community property.