Married Separate Returns

[S T]

California Taxpayer - Community Property State
Husband and wife through a court restraining order on husband (due to Domestic violence) separated in late July 2010.
I am preparing the wife's tax return. There is no way that the "now separated husband" is going to provide us with his income for 2010 up to the July 2010 separation date (being kicked out on his ear)
I can't file my t/p the wife as head of household as I don't meet the last 6 months rule, t/p says there is no way she can obtain the husband's income from Jan-July - we do have expenses (so I can pro-rate those for fairness in community income funds)

What is the ruling if we can not obtain the information?
I believe my t/p (wife) earned more in 2010 than the (abuser husband) so would it be adequate just to report her income and report the mortgage interest and property tax pro-rated on comunity income from Jan-July and then 100% from August-Dec?

Not sure about the dependents - there are 2, but I am thinking of only claiming one of the dependents - We just don't know what "he" is doing - and we won't be privilieged to that information at this point in time to file the return.

Thanks for any thoughts,

Sandy

[Jesse]

Not sure about CA, but.....

If you were in Wisconsin I would suggest you extend unless you know for fact he has filed.

Wisconsin has the NonSpousal notification rule so if neither notifies other of income to each their own. BUT the taxpayers have until the due date of the return INCLUDING extensions to notify the other of their income. If wife files and husband comes along after the fact she must amend her return to include his income, however because she already filed she cannot now allocate her income to him.

She could allocate her share of income to him and just wait it out to see if he in turn notifies her of his. But, again, if it were in Wisconsin I'd still wait until October 15 if necessary.

I would pro-rate any known expenses.

If the children remained with her she would have them the greater portion of the year and I would say in that case entitled to claim both. However, to avoid conflict take only one.