Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States

Use Form 8958 to determine the allocation of tax amounts between married filing separate spouses, California same-sex spouses, or registered domestic partners (RDPs) with community property rights. If you need more room, attach a statement listing the source of the item and the total plus the allocated amounts. Be sure to put your name and social security number (SSN) on the statements and attach them at the end of your return.

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. For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife and the word “spouse” refers only to a person of the opposite sex who is a husband or a wife.

This form is used for married spouses in community property states who choose to file married filing separately. This form is also for RDPs who are domiciled in Nevada, Washington, or California and for individuals in California who, for state law purposes, are married to an individual of the same sex. 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).