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Foreign income, community or separate?

October 20, 2016 • Anonymous • Log In to Post Comments

Husband and wife live in CA, both US citizen.

Husband moved to work overseas a year and a half ago (met the 546 days rule to consider as CA nonresident)

Wife stayed in CA with children.  Wife has a CA business.

The chart 22-4 in the Big Blue Book is great.  Question is how is foreign income be treated in CA, as a separate or community property income?   

Does the Wife need to report 50% of the Husband's foreign income in CA as community property income? 

Thank you


Whether income is community property or not is based on the domicile of the taxpayer. While the husband is not a resident of California he is still domiciled here and as such his wages are community property no matter where they are.


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