considered unmarried in com prop state

[jimenright]

Senario:
Client lives in community property state, did not live with spouse in last half of year, but did in first half of year. Client meets the other requirements to be "considered unmarried for tax purposes" and wants to file HOH. Is the client subject to the community property rules which require living apart for the entire year in order to avoid them? If the client is subject to the community property rules, do you do an income allocation the same as on a MFS return?

[jainen]

still living together

>>community property rules which require living apart for the entire year<<

I can't say for other states, but in California the community ends when it ends. There is nothing about scheduling it on the calendar year. However, the income would need to be split for the first part of the year when they were still living together.