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Husband California Wife Massachusetts

Technical topics regarding tax preparation.
#1
PHall  
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Husband lives and works in California. Wife lives and works in Massachusetts. How do I file Massachusetts? (I am in CA so not too familiar with Mass). Is there any special way I am supposed to fill out the Mass form, like with residency dates etc?
 

#2
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PHall wrote:Husband lives and works in California. Wife lives and works in Massachusetts. How do I file Massachusetts?

She reports all of her income, including her share of community income, with an other state tax credit.
 

#3
makbo  
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Husband is domiciled in an community property state, so half of his income goes to her. She now has double-taxed income: once as a resident of MA (world-wide income), and again as a recipient of CA source income (community income). It sounds like they are each a full-year resident of their respective state, but you should double-check that.
 

#4
Joanmcq  
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Damn, sounds just like a return I did, except mine were divorcing so no community income.

MA requires that she file separate since they don't have the same residency.
 

#5
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She reports all of her income, including her share of community income, with an other state tax credit.

In CA, once the spouses separate and live separate residences, then there is no community property. There does not have to be a formal divorce decree, and they don't even have to be planning a divorce. They just have to live apart. Community property ceases (for TAX PURPOSES) when they cease to live together.
 

#6
Joanmcq  
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No, it's when they cease to live together with no intent of reconciliation. There's a difference. If they are married and just happen to live on different sides of the county but are not separated contemplating divorce there is community property.
 

#7
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No, it's when they cease to live together with no intent of reconciliation.

Yes, I understand that, I have a few Catholic clients that won't ever get divorced, but they live apart with no hope of "reconciliation" so there's no community property. I just assumed from OP's post that if they are living on opposite sides of the country that it was more of a permanent separation... it just seems odd, unless it's a temporary work assignment or something like that.
 

#8
Wiles  
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I am dredging up this discussion. According to Pub 555:

Spouses living apart all year.
If you are married at any time during the calendar year, special rules apply for reporting certain community income. You must meet all the following conditions for these special rules to apply.

1. You and your spouse lived apart all year.
2. You and your spouse didn't file a joint return for a tax year beginning or ending in the calendar year.
3. You and/or your spouse had earned income for the calendar year that is community income.
4. You and your spouse haven't transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. Don't take into account transfers satisfying child support obligations or transfers of very small amounts or value.

If all these conditions are met, you and your spouse must report your community income as discussed next. See also Certain community income not treated as community income by one spouse, earlier.

Earned income.
Treat earned income that isn't trade or business or partnership income as the income of the spouse who performed the services to earn the income. Earned income is wages, salaries, professional fees, and other pay for personal services.


Therefore, each spouse reports their separate earned income unless they shared that income with the other spouse.
 


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