Form 8958 is the IRS form spouses or registered domestic partners with community property rights use to split their income, withholding and other tax amounts when they file separate returns. If you're married, domiciled in a community property state and file separately, you each report half of all community income plus all of your own separate income, and each of you attaches a Form 8958 showing how you got there.
Everything below comes from Form 8958 (Rev. November 2023) with its instructions and IRS Publication 555, Community Property, as of October 2026.
Who needs Form 8958
The form is for individuals who are both subject to community property laws and file separate federal returns. Publication 555 covers married taxpayers domiciled in these states:
| Community property states (Pub. 555) | |
|---|---|
| Arizona | Nevada |
| California | New Mexico |
| Idaho | Texas |
| Louisiana | Washington |
| Wisconsin |
It also covers registered domestic partners domiciled in Nevada, Washington or California, who must generally follow state community property law and report half the combined community income. RDPs aren't married for federal tax purposes, so they file as single or, if they qualify, head of household, and still use Form 8958. The publication doesn't address the elective community property regimes of Alaska, Tennessee and South Dakota.
What goes on the form
Each line has three columns: the total, the amount allocated to you, and the amount allocated to your spouse or RDP.
- Wages, from each employer.
- Interest income, from each payer.
- Dividends, from each payer.
- State income tax refund.
- Self-employment income.
- Capital gains and losses.
- Pension income.
- Rents, royalties, partnerships, estates and trusts.
- The deductible part of self-employment tax.
- Self-employment tax.
- Taxes withheld.
- Other items, such as social security benefits, unemployment compensation, deductions and credits.
If you need more room, attach a statement listing the source of the item, the total and the amounts allocated, with your name and SSN on it.
Domicile decides it
Publication 555 says the law of the state, or foreign country, where you're domiciled decides whether you have community property, community income or both. You have only one domicile even if you have more than one home: it's the permanent legal home you intend to keep and return to. The IRS looks at where you pay state income tax, where you vote, where your property is, your citizenship, how long you've lived there and your business and social ties. If you and your spouse have different domiciles, check the laws of each. And if you move into or out of a community property state during the year, you may or may not have community income for that year.
Community or separate
| Generally community | Generally separate |
|---|---|
| Income from community property | Property either of you owned separately before marriage or the partnership |
| Pay for services by either of you during marriage while domiciled in a community property state | Pay earned while domiciled in a noncommunity property state |
| Real estate treated as community property under the law of the state where it's located | Gifts or inheritances received separately, and property bought with separate funds |
Dividends, interest and rents from community property are community income and must be split evenly. In some states, income earned after you separate but before a divorce decree is still community income; in others, it's separate.
Separate property income: the state split
This is the detail that changes the numbers. Publication 555 says that in Arizona, California, Nevada, New Mexico and Washington, income from separate property is separate income. In Idaho, Louisiana, Texas and Wisconsin, income from most separate property is community income. So the same rental property owned by one spouse before marriage can produce income you split in Texas but keep entirely in California.
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| Income from separate property is | States |
|---|---|
| Separate income | Arizona, California, Nevada, New Mexico, Washington |
| Mostly community income | Idaho, Louisiana, Texas, Wisconsin |
Items with their own rules
- Taxes withheld have their own line, so withholding is allocated between you too.
- IRA distributions are wholly taxable to the spouse or RDP whose name is on the account, who's also liable for any penalties and additional taxes.
- Pension distributions are generally community or separate depending on the periods of participation while married and domiciled in a community or noncommunity property state.
- Partnership income is community property if it's attributable to the efforts of either spouse or RDP.
- Tax-exempt community income generally keeps its exempt status for both spouses.
What filing separately costs
Publication 555 notes that a married couple's tax will usually be less filing jointly than separately, and lists what separate filers lose, including the student loan interest deduction and the education credits, plus a possibly smaller child tax credit. The publication adds that sometimes separate returns can be to your advantage, and that's when Form 8958 comes in. If a joint return has already caused a problem, relief from a spouse's tax is a separate process on Form 8857.
Filling it in, step by step
- Confirm your domicile: the law of the state where you're domiciled generally decides what's community and what's separate.
- List each income item with its total, one line per employer or payer.
- Allocate community items half and half, and put separate items wholly with the owner, using your state's rule for separate property income.
- Split withholding and self-employment tax the same way.
- Both of you attach a Form 8958 to your own Form 1040, 1040-SR or 1040-NR, and the figures should mirror each other.
The verdict
If you live in one of the nine states and file separately, Form 8958 isn't optional: it's how the IRS checks that half the community income landed on each return. Agree the split with your spouse before either of you files, use your state's separate property rule, and make sure the two forms match line by line.
Frequently asked questions
Who has to file Form 8958?
Spouses or registered domestic partners who are subject to community property laws and file separate federal income tax returns.
Which states are community property states for Form 8958?
Publication 555 lists Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin.
Do registered domestic partners use Form 8958?
Yes. RDPs domiciled in Nevada, Washington or California generally follow community property law, report half the combined community income and attach Form 8958.
How is withholding split on Form 8958?
Taxes withheld have their own line, with the total and the amounts allocated to each spouse or RDP.
Is income from separate property community income?
It depends on the state. It's separate income in Arizona, California, Nevada, New Mexico and Washington, and mostly community income in Idaho, Louisiana, Texas and Wisconsin.
