Community property

Hi all. If a couple gets divorced in a community property state, the general rule is that all of the income for the year pre-divorce will still be subject to the community property allocation, absent an exception (like earned income for spouses living apart the whole year) correct?

In my state, California, it's community until it is certain that the couple will not reconcile.

From the Internal Revenue Manual: Part 25. Special Topics
Chapter 18. Community Property
Section 1. Basic Principles of Community Property Law
Exhibit 25.18.1-1
Comparison of State Law Differences in Community Property States

I pulled this in 2015, so I don't know if there are recent changes that would affect your question. But this is a table that gives summary information about the differences in community property rules by state. So you need to know which state you are talking about before you can know the answer.

In my state, California, it's community until it is certain that the couple will not reconcile.

If husband refuses to share his tax information with his wife, what options does the wife have other than filing a MFS tax return with her own tax information?

Off topic rant: Through the years in this business, I have seen enough of how ugly a marriage could become. How two persons who used to love each other could turn into the biggest enemies in the world to each other is beyond me.

In my state, California, it's community until it is certain that the couple will not reconcile.

If husband refuses to share his tax information with his wife, what options does the wife have other than filing a MFS tax return with her own tax information?

Off topic rant: Through the years in this business, I have seen enough of how ugly a marriage could become. How two persons who used to love each other could turn into the biggest enemies in the world to each other is beyond me.

I think I found the answer in this thread:

viewtopic.php?f=8&t=18414&p=160283#p160283

Supdat, look to the divorce decree, look for a partition agreement, which are common in a community property state upon divorce. The attorneys include a partition agreement which states each spouse reports their own income and deductions, is responsible for their own tax, etc. This effectively overrides the CP income/deduction split. I’ve noticed recently most decrees have this language to avoid troubles like spouses refusing to share their information with each other.
This can be found in the IRM, Section 25.18.1. Each CP state is different, so look to the State regs for guidance too.