if married on 12/31/2022, and otherwise not disqualified from filing a joint return, they have the option of filing jointly or separately for federal purposes.
since they lived apart all year there are some special rules for reporting
1 You and your spouse didn't file a joint return for 2022.
2. You and/or your spouse had earned income for the calendar year that is community income.
3. You and your spouse haven't transferred, directly or indirectly, any of the earned income in condition (2)
above between yourselves before the end of the year. Don't take into account transfers satisfying child support obligations or transfers of very small amounts or value.
*
If all these conditions are met, you and your spouse must report your community income as discussed next.
Earned income. Treat earned income that isn't trade or business or partnership income as the income of the
spouse who performed the services to earn the income. Earned income is wages, salaries, professional fees, and other pay for personal services. Earned income doesn't include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered.
* translation each spouse only reports their own W-2 income
