MFS Filing Status in Community Prop State

[RayT]

Retired married couple in WA (community prop state) wishes to file MFS. They had only SS and Investment Income in 2013. They've lived their entire married lives in WA over a very long period of time. Am I correct in assuming that ALL JOINT income (each spouses income added together) must be divided equally and each must claim one-half? There are no Itemized deductions and no other assets. My reference is The Tax Book, 3-14 & 14-5. Thanks for any comments.

[Maribeth]

Yes, you are correct. As long as the couple is married and lived together for the entire year, the income is split 50/50. There usually isn't a good tax reason to file them separately. May I ask why they are wishing to do so this year?