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This tax worksheet calculates the allocation of tax amounts between married filing separate spouses, same-sex spouses, or registered domestic partners (RDPs) with community property rights, Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States, must be filed with the tax return. The amounts in the last three columns of this worksheet are entered on Form 8958.

There are nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin. Alaska is an opt-in community property state that gives both parties the option to make their property community property.

See Publication 555 for further details.

Footnotes

1. See the Form 8958 Instructions.
2. Income classified as belonging exclusively to taxpayer or spouse/partner under state law.
3. Income classified as community income under state law.
4. 100% of taxpayer's separate income plus 50% of community income.
5. 100% of spouse's/partner's separate income plus 50% of community income.

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