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26 U.S.C. § 66 — Treatment of community income
Federal law — U.S. Code and appendices · legal_authorities
**(a) Treatment of community income where spouses live apart** If—
(1) 2 individuals are married to each other at any time during a calendar year;
(2) such individuals—
(A) live apart at all times during the calendar year, and
(B) do not file a joint return under section 6013 with each other for a taxable year beginning or ending in the calendar year;
(3) one or both of such individuals have earned income for the calendar year which is community income; and
(4) no portion of such earned income is transferred (directly or indirectly) between such individuals before the close of the calendar year,
then, for purposes of this title, any community income of such individuals for the calendar year shall be treated in accordance with the rules provided by section 879(a).
**(b) Secretary may disregard community property laws where spouse not notified of community income** The Secretary may disallow the benefits of any community property law to any taxpayer with respect to any income if such taxpayer acted as if solely entitled to such income and failed to notify the taxpayer’s spouse before the due date (including extensions) for filing the return for the taxable year in which the income was derived of the nature and amount of such income.
**(c) Spouse relieved of liability in certain other cases** Under regulations prescribed by the Secretary, if—
(1) an individual does not file a joint return for any taxable year,
(2) such individual does not include in gross income for such taxable year an item of community income properly includible therein which, in accordance with the rules contained in section 879(a), would be treated as the income of the other spouse,
(3) the individual establishes that he or she did not know of, and had no reason to know of, such item of
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Source file: Laws/federal/codes/united-states-code/title-26/section-66-treatment-of-community-income--7cfd335cf6.md
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Source location: Title 26, Chapter 1, § 66; chapter-001-normal-taxes-and-surtaxes.md
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**(a) Treatment of community income where spouses live apart** If—
(1) 2 individuals are married to each other at any time during a calendar year;
(2) such individuals—
(A) live apart at all times during the calendar year, and
(B) do not file a joint return under section 6013 with each other for a taxable year beginning or ending in the calendar year;
(3) one or both of such individuals have earned income for the calendar year which is community income; and
(4) no portion of such earned income is transferred (directly or indirectly) between such individuals before the close of the calendar year,
then, for purposes of this title, any community income of such individuals for the calendar year shall be treated in accordance with the rules provided by section 879(a).
**(b) Secretary may disregard community property laws where spouse not notified of community income** The Secretary may disallow the benefits of any community property law to any taxpayer with respect to any income if such taxpayer acted as if solely entitled to such income and failed to notify the taxpayer’s spouse before the due date (including extensions) for filing the return for the taxable year in which the income was derived of the nature and amount of such income.
**(c) Spouse relieved of liability in certain other cases** Under regulations prescribed by the Secretary, if—
(1) an individual does not file a joint return for any taxable year,
(2) such individual does not include in gross income for such taxable year an item of community income properly includible therein which, in accordance with the rules contained in section 879(a), would be treated as the income of the other spouse,
(3) the individual establishes that he or she did not know of, and had no reason to know of, such item of community income, and
(4) taking into account all facts and circumstances, it is inequitable to include such item of community income in such individual’s gross income,
then, for purposes of this title, such item of community income shall be included in the gross income of the other spouse (and not in the gross income of the individual). Under procedures prescribed by the Secretary, if, taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under the preceding sentence, the Secretary may relieve such individual of such liability.
**(d) Definitions** For purposes of this section—
(1) **Earned income** — The term “earned income” has the meaning given to such term by section 911(d)(2).
(2) **Community income** — The term “community income” means income which, under applicable community property laws, is treated as community income.
(3) **Community property laws** — The term “community property laws” means the community property laws of a State, a foreign country, or a possession of the United States.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Notwithstanding section 6013(d)(3)—
(1) an individual who has made a joint return may elect to seek relief under the procedures prescribed under subsection (b); and
(2) if such individual is eligible to elect the application of subsection (c), such individual may, in addition to any election under paragraph (1), elect to limit such individual’s liability for any deficiency with respect to such joint return in the manner prescribed under subsection (c).
Any determination under this section shall be made without regard to community property laws.
**(b) Procedures for relief from liability applicable to all joint filers**
(1) **In general** — Under procedures prescribed by the Secretary, if—
(A) a joint return has been made for a taxable year;
(B) on such return there is an understatement of tax attributable to erroneous items of one individual filing the joint return;
(C) the other individual filing the joint return establishes that in signing the return he or she did not know, and had no reason to know, that there was such understatement;
(D) taking into account all the facts and circumstances, it is inequitable to hold the other individual liable for the deficiency in tax for such taxable year attributable to such understatement; and
(E) the other individual elects (in such form as the Secretary may prescribe) the benefits of this subsection not later than the date which is 2 years after the date the Secretary has begun collection activities with respect to the individual making the election,
then the other individual shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent such liability is attributable to such understatement.
(2) **Apportionment of relief** —
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6015
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Joint returns** A husband and wife may make a single return jointly of income taxes under subtitle A, even though one of the spouses has neither gross income nor deductions, except as provided below:
(1) no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien;
(2) no joint return shall be made if the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under section 443(a)(1);
(3) in the case of death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if no return for the taxable year has been made by the decedent, no executor or administrator has been appointed, and no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within 1 year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made b
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6013
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Federal law — U.S. Code and appendices · legal_authorities
Page 458
TITLE 26—INTERNAL REVENUE CODE
§ 66
which is treated or considered, under other pro-
visions of this subtitle, as ‘‘ordinary loss’’ shall
be treated as loss from the sale or exchange of
property which is not a capital asset.
(Added Pub. L. 94–455, title XIX, § 1901(a)(11),
Oct. 4, 1976, 90 Stat. 1765.)
§ 66. Treatment of community income
(a) Treatment of community income where
spouses live apart
If—
(1) 2 individuals are married to each other at
any time during a calendar year;
(2) such individuals—
(A) live apart at all times during the cal-
endar year, and
(B) do not file a joint return under section
6013 with each other for a taxable year be-
ginning or ending in the calendar year;
(3) one or both of such individuals have
earned income for the calendar year which is
community income; and
(4) no portion of such earned income is
transferred (directly or indirectly) between
such individuals before the close of the cal-
endar year,
then, for purposes of this title, any community
income of such individuals for the calendar year
shall be treated in accordance with the rules
provided by section 879(a).
(b) Secretary may disregard community property
laws where spouse not notified of community
income
The Secretary may disallow the benefits of
any community property law to any taxpayer
with respect to any income if such taxpayer
acted as if solely entitled to such income and
failed to notify the taxpayer’s spouse before the
due date (including extensions) for filing the re-
turn for the taxable year in which the income
was derived of the nature and amount of such in-
come.
(c) Spouse relieved of liability in certain other
cases
Under regulations prescribed by the Secretary,
if—
(1) an individual does not file a joint return
for any t
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 66
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