MFS without Income for Form 8958

[mactoolsix]

I have a client that has not lived with her spouse for over a year, thus "considered unmarried." Wants to file MFS in California, however her spouse won't provide his income for form 8958.Can she "estimate" his income for the form? What if she doesn't even know his SS#?

[Lion]

I'm not in CA, so please research, but is the CA Community "broken" now for purposes of MFS? And, you mention "considered unmarried" which implies a dependent qualifying her for Head of Household; won't that be more beneficial if she qualifies?

[mactoolsix]

Considered "unmarried" as they have not lived under the same roof for over 6 mos.
She has no dependent so doesn't qualify for HOH.
What do you mean by this: "is the CA Community "broken" now for purposes of MFS?"

[Lion]

As I said, I'm not in CA, but in some CP states, the community is broken at some point (divorce, abandonment, just plain no longer living together) so there is no CP on the tax return. If that's true in CA and in your client's case, then your client reports only his own income and deductions.

[Lion]

And, "Considered Unmarried" just satisfies one condition out of multiple reasons for a couple different tax issues. For instance, HOH; but you said that's not your client's scenario. So, what are you trying to get to with "Considered Unmarried"? Neither MFJ nor MFS are changed by "Considered Unmarried."

[mactoolsix]

Hi Lion,
Didn't realize the first post was from you. Long time no talk - hope all is well.
I received a message from Eva about what may be considered as "disregarded CP" in California and how to possibly handle the situation.
Thanks for taking the time to respond.
Best to you,
Mike

[mactoolsix]

And, "Considered Unmarried" just satisfies one condition out of multiple reasons for a couple different tax issues. For instance, HOH; but you said that's not your client's scenario. So, what are you trying to get to with "Considered Unmarried"? Neither MFJ nor MFS are changed by "Considered Unmarried."

As I understand "considered unmarried" allows her to file MFS and include only her income.

[Rapid Robert]

Have you tried IRS Pub 555? It explains what it means for the marital community to have ended when there is a separation with no intent of reconciliation. (In other words, a divorce or decree of separation is not required in all cases). The CP laws vary by state. If you are not sure and it makes big difference, advise client to hire an attorney versed in the CP laws of the state.

[Lion]

As I understand "considered unmarried" allows her to file MFS and include only her income.

Hi, Mike. Hope you are well, too. Not happy with Congress or IRS or a few of my clients this year, but I'm good.

MFS is the default filing status for a married person. MFJ is an election that both must agree on to file MFJ. Those are the only two options for a married couple, unless "considered unmarried" opens up HOH.

[Dude]

Pub 555 outlines how to avoid taxation on cp income federally based on qualifiers that may fit your clients situation. In Cali it seems like some sort of divorce declaration (not necessarily the final decree) in court in addition to six months of physical separation et al are required to file individual otherwise its MFS. You can always put zero in for spouses income and the Cali FTB will reconcile the returns and bill or credit accordingly.