Tax Help Archives  
Pub. 555, Community Property 2004 Tax Year

Introductory Material

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Important Reminder

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child.

Introduction

This publication is for married taxpayers who are domiciled in one of the following community property states:

  • Arizona,

  • California,

  • Idaho,

  • Louisiana,

  • Nevada,

  • New Mexico,

  • Texas,

  • Washington, or

  • Wisconsin.

This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws.

Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Your tax usually will be less by filing a joint return if you are married. Sometimes it can be to your advantage to file separate returns. If you and your spouse file separate returns, you have to determine your community income and your separate income.

Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. See Death of spouse, later.

Useful Items - You may want to see:

Publication

  • 504 Divorced or Separated Individuals

  • 505 Tax Withholding and Estimated Tax

  • 971 Innocent Spouse Relief (And Separation of Liability and Equitable Relief)

See How To Get Tax Help near the end of this publication for information about getting these publications.

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