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Allocation of Tax Amounts Between OMB No. 1545-0074
Form 8958 Certain Individuals in Community Property States
(Rev. November 2023)
Department of the Treasury Attach to Form 1040, 1040-SR, or 1040-NR. Attachment
Internal Revenue Service Go to www.irs.gov/Form8958 for the latest information. Sequence No. 63
Your first name and initial Your last name Your social security number (SSN)

Spouse’s or partner’s first name and initial Spouse’s or partner’s last name Spouse’s or partner’s SSN

A B C
Total Amount Allocated to Spouse Allocated to Spouse
or RDP or RDP
SSN - - SSN - -
1 Wages (each employer)

2 Interest income (each payer)

3 Dividends (each payer)

4 State income tax refund

5 Self-employment income (see instructions)

6 Capital gains and losses

7 Pension income

8 Rents, royalties, partnerships, estates, trusts

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 37779G Form 8958 (Rev. 11-2023)

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Form 8958 (Rev. 11-2023)                                                                       Page 2
                                                  A                B                    C 
                                                  Total Amount Allocated to Spouse Allocated to Spouse 
                                                                   or RDP               or RDP
                                                               SSN -      -        SSN  -     -
9  Deductible part of self-employment tax (see  
  instructions) 

10  Self-employment tax (see instructions)

11  Taxes withheld

12  Other items such as social security benefits, 
  unemployment compensation, deductions, 
  credits, etc.

                                                                                   Form 8958 (Rev. 11-2023)

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Form 8958 (Rev. 11-2023) Page 3
General Instructions These distributions are wholly taxable to the spouse or RDP
whose name is on the account. That spouse or RDP is also liable for
Future developments. For the latest information about any penalties and additional taxes on the distributions.
developments related to Form 8958 and its instructions, such as
legislation enacted after they were published, go to www.irs.gov/ Pensions. Generally, distributions from pensions will be
Form8958. characterized as community or separate income depending on the
respective periods of participation in the pension while married (or
Purpose of Form during the registered domestic partnership) and domiciled in a
community property state or in a noncommunity property state
Use Form 8958 to allocate tax amounts between spouses or during the total period of participation in the pension. These rules
registered domestic partners (RDPs) with community property may vary between states.
rights, who file separate income tax returns. If you need more room,
attach a statement listing the source of the item and the total plus Partnership income. If an interest is held in a partnership, and
the allocated amounts. Be sure to put your name and social security income from the partnership is attributable to the efforts of either
number (SSN) on the statements and attach them at the end of your spouse or RDP, the partnership income is community property.
return. Income. For spouses, community income exempt from federal tax
Community property laws affect how you figure your income on generally keeps its exempt status for both spouses. For example,
your federal income tax return if you are spouses or RDPs, live in a under certain circumstances, income earned outside the United
community property state or country, and file separate returns. States is tax exempt. If you earned income and met the conditions
that made it exempt, the income is also exempt for your spouse
This form is intended for individuals who: even though your spouse may not have met the conditions. RDPs
1. Are subject to community property laws, and should consult the particular exclusion provision to see if the
exempt status applies to both partners.
2. File separate federal income tax returns.
See Pub. 555, Community Property, for more information. Income from separate property. In some states, income from
separate property is separate income. Other states characterize
Community or Separate Income income from separate property as community income.
You must report half of all community income and all of your For more information, see Pub. 555. For specific information that
separate income on your federal income tax return if you file a pertains to your situation, check with the laws of your state.
federal income tax return separately from your spouse or RDP. Deductions
Generally, the laws of the state in which you are domiciled govern
whether you have community income or separate income for federal If you file separate returns, your deductions generally depend on
tax purposes. whether the expenses involve community or separate income.
Generally, community income is income from: Business and investment expenses. Expenses incurred to earn or
• Community property; produce community business or investment income are generally
divided between you and your spouse or RDP. See Pub. 555 for
• Salaries, wages, or pay for services of you, your spouse or RDP, more information.
or both during your marriage or registered domestic partnership; or IRA deduction. Deductions for IRA contributions cannot be split
• Real estate that is treated as community property under the laws between spouses or RDPs. The deduction for each spouse or RDP
of the state where the property is located. is figured separately and without regard to community property
Generally, income from separate property is the separate income laws.
of the spouse or RDP who owns the property. Personal expenses. Expenses that are paid out of separate funds,
Special rules apply for spouses living apart all year and for such as medical expenses, are deductible by the spouse or RDP
spouses one or both of whom are nonresident aliens. who pays for them. If these expenses are paid from community
funds, divide the deduction equally between you and your spouse
For more information, see Pub. 555. or RDP.
Identifying Income and Deductions Deductible portion of self-employment tax. The deductible
portion of the self-employment tax is split only when the self-
You and your spouse or RDP must be able to identify your employment tax is split.
community and separate income, deductions, credits, and other
return amounts according to the laws of your state. Credits, Taxes, and Payments
Income Self-employment tax. Although the self-employment tax rules
contain a provision that overrides community income treatment in
The following is a discussion of the general effect of community the case of spouses (section 1402(a)(5)), this provision does not
property laws on the federal income tax treatment of certain items apply to RDPs. RDPs split self-employment income from sole
of income. proprietorships and partnerships for self-employment tax purposes.
Wages and self-employment income from sole proprietorship. The following rules apply only to persons married for federal tax
A spouse’s or RDP’s wages and self-employment income from a purposes.
sole proprietorship are community income and must be evenly split.
Sole proprietorship. With regard to net income from a trade or
Interest, dividends, and rents. Interest, dividends, and rents from business (other than a partnership) that is community income, self-
community property are community income and must be evenly employment tax is imposed on the spouse carrying on the trade or
split. business.
Gains and losses. Gains and losses are classified as community or
separate depending on how the property is held.
Withdrawals from individual retirement arrangements (IRAs).
There are several kinds of IRAs. Distributions of IRAs by law are
deemed to be separate property, even if the funds in the account
would otherwise be community property.

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Form 8958 (Rev. 11-2023) Page 4

Partnerships. All of the distributive share of a married partner’s Line 7
income or loss from a partnership trade or business is attributable
to the partner for computing any self-employment tax, even if a Enter the pension income from each payer on separate lines. Enter
portion of the partner’s distributive share of income or loss is the total from each payer in column A and allocate the total from
community income or loss that is attributable to the partner’s column A between each spouse or RDP in columns B and C.
spouse for income tax purposes. If both spouses are partners, any Line 8
self-employment tax is allocated based on their distributive shares.
Federal income tax withheld. If you and your spouse file separate Identify the rent, royalty, partnership, estate, or trust item(s) on
returns on which each of you reports half the community wages, separate lines. Enter the total(s) from each item(s) in column A and
each of you is entitled to credit for half the income tax withheld on allocate the total(s) from column A between each spouse or RDP in
those wages. Likewise, each RDP is entitled to credit for half the columns B and C.
income tax withheld on those wages. Line 9
To determine estimated tax payments, earned income credit, and Identify the deductible part of self-employment tax from each entity
overpayments, see Pub. 555 for more information. For specific on separate lines. Enter the total from each entity in column A and
information that pertains to your situation, check with the laws of allocate the total from column A between columns B and C.
your state.
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Specific Instructions Identify the self-employment tax from each entity on separate lines.
Enter the total from each entity in column A and allocate the total
How To Complete Form 8958 from column A between columns B and C.
To complete Form 8958, identify your community or separate Line 11
income, deductions, credits, and other return amounts on the
separate lines under the item name on lines 1 through 12. Identify the taxes withheld from each payer or entity on separate
lines. Enter the total from each payer or entity in column A and
Enter the total amount of your community or separate income, allocate the total from column A between each spouse or RDP in
deductions, credits, and other return amounts on their respective columns B and C.
lines in column A. Enter each spouse’s or RDP’s allocation of these
amounts in columns B and C. Together, columns B and C should Line 12
equal column A. Identify any item not previously reported, such as social security
Line 1 benefits, unemployment compensation, deductions, credits, etc., on
separate lines. Enter the total from each item in column A, then
Identify the wages from each payer on separate lines. Enter the total allocate the total from each item from column A between each
from each payer in column A. Allocate the total from column A spouse or RDP in columns B and C.
between each spouse or RDP in columns B and C.
Line 2 Paperwork Reduction Act Notice. We ask for the information on
this form to carry out the Internal Revenue laws of the United
Identify the interest from each payer on separate lines. Enter the States. You are required to give us the information. We need it to
total from each payer in column A and allocate the total from ensure that you are complying with these laws and to allow us to
column A between each spouse or RDP in columns B and C. figure and collect the right amount of tax.
Line 3 You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
Identify the dividends from each payer on separate lines. Enter the displays a valid OMB control number. Books or records relating to a
total from each payer in column A and allocate the total from form or its instructions must be retained as long as their contents
column A between each spouse or RDP in columns B and C. may become material in the administration of any Internal Revenue
Line 4 law. Generally, tax returns and return information are confidential,
as required by section 6103.
Identify the state income tax refund from each payer on separate
lines. Enter the total from each payer in column A and allocate the The average time and expenses required to complete and file this
total from column A between each spouse or RDP in columns B form will vary depending on individual circumstances. For the
and C. estimated averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would
Line 5 be happy to hear from you. See the instructions for your income tax
Identify the self-employment income from each entity on separate return.
lines. Enter the total from each entity in column A and allocate the
total from column A between each spouse or RDP in columns B
and C.
Line 6
Enter the gain or loss from each entity. Enter the total from each
entity in column A and allocate the total from column A between
each spouse or RDP in columns B and C.

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