[ Click for Index ]

Publication 555, Community Property

• Important Reminder
• Domicile
• Community or Separate Property and Income
  • Community Property Laws Disregarded

• End of the Marital Community
• Federal Income Tax Return Preparation
  • Joint Return Versus Separate Returns
  • Identifying Income and Deductions
  • Example

• How To Get Tax Help

---

Index

[ Click for Table of Contents ]

A

• Allocation worksheet
• Annulment

B

• Basis of property, death of spouse,
• Business expenses

C

• Child tax credit
• Community income, special rules,
• Community property laws disregarded

D

• Dependents
• Domicile, home

E

• Earned income credit
• End of the marital community
• Equitable relief
• Estimated tax
• Example

F

• FERS annuities

G

• Gains and losses

I

• Individual retirement arrangements (IRAs)

L

• Lump-sum distributions

M

• Military retirement pay

N

• Nonresident alien spouse

O

• Overpayments

P

• Partnership income
• Personal expenses

R

• Relief from separate return liability for community income

S

• Self-employment tax
• Separate income defined
• Separate returns vs. joint return
• Separated spouses
• Spousal agreements

T

• Taxpayer Advocate
• TTY/TDD information

W

• Withholding tax

Publication Index | 2002 Tax Help Archives | Tax Help Archives | Home