Most of you are probably aware of the bombshell in the new Pub 555 that says that while couples filing married separate in community property states allocate self-employment tax to the spouse earning the income, RDP's and same-sex marriage partners must divide the tax between the partners. As far as I have been able to determine, much of the practitioner community considers this ill-advised, unwarranted, nonsensical, and quite possibly a mistake. The potential consequences are certainly mind-boggling. My question is: What are members of this community doing when it comes up in their own practice? If one complies and then sees it reversed, it will be a bloody nuisance to straighten out the social security.