Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States
When you are legally married living in a community property state or country and are filing separate federal income tax returns, community property laws affect how you figure each of your incomes on your return. While some states have recognized same-sex marriages, partnerships, and/or civil unions for some time, the IRS only recently started recognizing legal marriages for same-sex partners. For more information.
IRS Form 8958 is used for married couples in community property states who choose to file married filing separately (MFS). This form is used to determine the allocation of tax amounts between married partners filing married filing separately, This form is also for RDPs with community property rights who live in Nevada.
For 2010 and following years, a RDP in Nevada, Washington, or California (or a California same-sex spouse) generally must follow state community property laws and report half the combined community income of the individual and his or her RDP (or California same-sex spouse).