Spousal Agreement

[acask]

Couple lives in comm prop state.

Not divorced, however living in separate residences with intent to divorce - not living together since March 2023. Legal separation not recognized in this state (TX).

If the couple agrees in writing and have it notarized that clearly states and outlines a spousal support and community property income split, does this override the Community Property Income reporting if they want to file MFS? H wants to clearly outline what he is paying for and what he is not. 

Example - H earns all of the couple's income. H wants to pay for the home, mortgage, PPT, and claim all of those on his MFS Sch A. If W agrees to this, the Sch A for the W would have no claims to Mortgage INterest or PPT. It would be given all to the H. Is this allowable if they have a notarized document outlining these terms of agreement?

Does a notarized agreement qualify or would the couple need a doc signed by a judge?

[MarilynG1]

The IRS has a provision for 'Relief from Community Property Laws', Section 25.15.5.

However, it appears that the local IRS Director would apply the provisions of IRC 66 on an individual case basis, and issue a letter or statement to taxpayers of such.  

You may need to consult the local IRS office, or a tax attorney, to see what is specifically needed in your case as documentation for filing MFS as you outlined.  It may be that a notarized statement or judge's decision would be sufficient, as you suggest. 

Click this link for more info on 25.15.5 Relief from Community Property Laws.