Page 43 - Filing Status for Individuals
P. 43

Community Property States (CPS)


















                         STEP                  STEP
                         01                    02                                         CPS




                                                                                           If you live in a community property state
                                                                                           and file separately, your income may be
                                                                                           considered separate income or community
                       STEP                 STEP                                           income for income tax purposes.
                                                                                           Community property states include
                       04                    03                                                    Arizona,

                                                                                                   California,
                                                                                                   Idaho,
                                                                                                   Louisiana,
                                                                                                   Nevada,
                                                                                                   New Mexico,
                                                                                                   Texas,
                                                                                                   Washington, and
                                                                                                   Wisconsin.


                                                                                           See Pub. 555, Community Property, for
                                                                                           more information.
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