How to split odd numbers on Married Filing Separately Community Property Return

[BFWP33]

My spouse and I are married filing separately (MFS) and live in a community property state. When splitting income amounts, how do we handle odd numbers?

Example:

• My W2 reports $101.00 in wages.
• I want to split this evenly between my wife's return and my return.
• Options
  1. I report $51.00, and she reports $50.00
     
     • Advantage: Adds to the total $101.00
     • Disadvantage: Is not evenly split between returns
  2. Or, should we both report $51 (i.e. $50.50 rounded up, pursuant to rounding guidelines)
     1. Advantage: Amount is evenly split between returns
     2. Disadvantage: Does not properly total to $101.00 after rounding

Thanks for any insight! I know this seems minor, but I have to do this math several times, and just want the convention that I follow to be the right one.

[Rocket J Squirrel]

I think you should use option 1 so the total is correct.

Then you can show the split in detail by filing Form 8958 with your return.

[DavidD66]

I would give the extra $1 to the person that earned it, if it was earned income.  If it's an amount that isn't attributable to one of you, it really doesn't matter.  The amounts are insignificant.

[LeonardS]

It is a generally accepted practice to round numbers when completing your tax return.  The rounding you reference in your post will not cause an issue when you file your return.  As a side note most software programs automatically round the numbers when efiling if the number is entered with cents. @BFWP33