Married Filing Separately

[Questionguy101]

Any tax professionals here from California or other community property states?

In California, if a married couple want to file separately, they are still required to total up their combined income then divide it in halves.

What about if a married couple had separated during 2006? Now the husband wants to file his tax return but there is no way he can get in touch with his 'wife' (no they have not divorced yet) so there is no way he can get her tax information.

What is he supposed to do now?

[RLymanC]

Mfs Ca

No need to combined income in CA if seperated in 2006.

If no children file MFS, all you need to provide is spouses SS# on tax return,

If one spouse has dependents file HOH if otherwise qualified.

[veritas]

Any tax professionals here from California or other community property states?

In California, if a married couple want to file separately, they are still required to total up their combined income then divide it in halves.

What about if a married couple had separated during 2006? Now the husband wants to file his tax return but there is no way he can get in touch with his 'wife' (no they have not divorced yet) so there is no way he can get her tax information.

What is he supposed to do now?

Here is an example from FTB Pub. 1051A

Example 2 – In the current year you and your spouse are residents of
and domiciled in California. For the first six months you earn $30,000.
Your spouse does not earn any income. On June 30, you and your
spouse physically separate with no intention of reconciliation. During
the last six months you earn $30,000, and your spouse earns $10,000.
You decide to file separate returns.
Determination: For the first six months of the year your earnings were
community income. You and your spouse must each report on your
individual returns one-half of the income earned during this period.
When you and your spouse physically separated with no intention of
reconciliation, your community income status ended. Therefore, from
July 1, through December 31, the income you and your spouse earned
was separate income on your individual returns.
You Your
Community Spouse
Jan.-June $15,000 $15,000
Separate
July - Dec. 30,000 10,000
Total $45,000 $25,000

[Questionguy101]

Here is an example from FTB Pub. 1051A

Example 2 – In the current year you and your spouse are residents of
and domiciled in California. For the first six months you earn $30,000.
Your spouse does not earn any income. On June 30, you and your
spouse physically separate with no intention of reconciliation. During
the last six months you earn $30,000, and your spouse earns $10,000.
You decide to file separate returns.
Determination: For the first six months of the year your earnings were
community income. You and your spouse must each report on your
individual returns one-half of the income earned during this period.
When you and your spouse physically separated with no intention of
reconciliation, your community income status ended. Therefore, from
July 1, through December 31, the income you and your spouse earned
was separate income on your individual returns.
You Your
Community Spouse
Jan.-June $15,000 $15,000
Separate
July - Dec. 30,000 10,000
Total $45,000 $25,000

Good example. But the problem is how in the world the man can find out the income of his wife in the first 6 months of 2006. he said they have lost contact and he has no idea where she is now.

[Bird Legs]

Mfs

All you can do is prepare & file the return with the info you do have.
Have done this before, not in CA, but in another community property state.
One time I estimated the missing spouses info and added it to my clients then
divided that by 2.
Guess what, the missing spouse did not file a return and the IRS went looking
for her.

[jainen]

ignore the community property rules

>>prepare & file the return with the info you do have<<

You can ignore the community property rules if the spouse refuses to cooperate and you really have no way of knowing. In that case, the taxpayer can still allocate half of HIS community income to the errant spouse!