Allocation of Tax Amounts Between                                         OMB No. 1545-0074
Form 8958 
(Rev. November 2014)          Certain Individuals▶ Attachin Communityto Form 1040. Property States                     Attachment   
Department of the Treasury                                                                                             Sequence No. 63
Internal Revenue Service (99) ▶ Information about Form 8958 and its instructions is at www.irs.gov/form8958.
Your first name and initial                      Your last name                                                        Your social security number

Spouse's or partner's first name and initial     Spouse's or partner's last name                                       Spouse's or partner's social 
                                                                                                                       security number

                                                             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. 11-2014) 

Form 8958 (Rev. 11-2014)                                                                                                  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. 11-2014) 

Form 8958 (Rev. 11-2014)                                                                                                                          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 any 
Future developments. For the latest information about developments              penalties and additional taxes on the distributions. 
related to Form 8958 and its instructions, such as legislation enacted                    Generally, distributions from pensions will be characterized 
after they were published, go to www.irs.gov/form8958.                          Pensions. 
                                                                                as community or separate income depending on the respective periods 
Purpose of Form                                                                 of participation in the pension while married (or during the registered 
                                                                                domestic partnership) and domiciled in a community property state or in 
Use Form 8958 to determine the allocation of tax amounts between                a noncommunity property state during the total period of participation in 
married filing separate spouses or registered domestic partners (RDPs)          the pension. These rules may vary between states. 
with community property rights. If you need more room, attach a 
statement listing the source of the item and the total plus the allocated       Partnership income. If an interest is held in a partnership, and income from 
amounts. Be sure to put your name and social security number (SSN) on           the partnership is attributable to the efforts of either spouse or RDP, the 
the statements and attach them at the end of your return.                       partnership income is community property. 
Community property laws affect how you figure your income on your                         For RDPs, the self-employment income from a partnership is 
                                                                                          also split for self-employment tax purposes. See Self-
federal income tax return if you are married, live in a community               TIP       employment tax, later. 
property state or country, and file separate returns. 
This form is used for married spouses in community property states 
who choose to file married filing separately. This form is also for RDPs        Tax-exempt income. For spouses, community income exempt from 
who are domiciled in Nevada, Washington, or California. For 2010 and            federal tax generally keeps its exempt status for both spouses. For 
following years, a RDP in Nevada, Washington, or California generally           example, under certain circumstances, income earned outside the United 
must follow state community property laws and report half the                   States is tax exempt. If you earned income and met the conditions that 
combined community income of the individual and his or her RDP.                 made it exempt, the income is also exempt for your spouse even though 
        RDPs are not married for federal tax purposes. They can                 he or she may not have met the conditions. RDPs should consult the 
        only use the single filing status, or if they qualify, the head of      particular exclusion provision to see if the exempt status applies to both.   
▲!      household filing status.                                                Income from separate property.In some states, income from separate 
CAUTION                                                                         property is separate income. Other states characterize income from 
                                                                                separate property as community income. 
Community or Separate Income                                                    For more information, see Pub. 555. For specific information that 
                                                                                pertains to your situation, check with the laws of your state. 
In a community property state, if you file a federal tax return separately from 
your spouse, you must report half of all community income and all of your       Deductions
separate income. Likewise, a RDP must report half of all community income 
and all of his or her separate income on his or her federal tax return.         If you file separate returns, your deductions generally depend on 
Generally, the laws of the state in which you are domiciled govern whether      whether the expenses involve community or separate income. 
you have community income or separate income for federal tax purposes.          Business and investment expenses. If you file separate returns, 
                                                                                expenses incurred to earn or produce community business or 
Generally, community income is income from:                                     investment income are generally divided equally between you and your 
• Community property.                                                           spouse or RDP. Each of you is entitled to deduct one-half of the 
                                                                                expenses on your separate returns. Separate business or investment 
• Salaries, wages, or pay for services of you, your spouse or RDP, or           income are deductible by the spouse or RDP who earns the income.
both during your marriage or registered domestic partnership.
                                                                                Other limits may also apply to business and investment expenses. For 
• Real estate that is treated as community property under the laws of           more information, see Pub. 535, Business Expenses, Pub. 550, 
the state where the property is located.                                        Investment Income and Expenses, and Pub. 555. 
Generally, income from separate property is the separate income of              IRA deduction. Deductions for IRA contributions cannot be split 
the spouse or RDP who owns the property.                                        between spouses or RDPs. The deduction for each spouse or RDP is 
For more information, see Pub. 555, Community Property.                         figured separately and without regard to community property laws. 
Identifying Income and Deductions                                               Personal expenses. Expenses that are paid out of separate funds, such 
                                                                                as medical expenses, are deductible by the spouse or RDP who pays 
You and your spouse or RDP must be able to identify your community              for them. If these expenses are paid from community funds, divide the 
and separate income, deductions, credits, and other return amounts              deduction equally between you and your spouse or RDP. 
according to the laws of your state.                                            Deductible portion of self-employment tax. The deductible portion of 
Income                                                                          the self-employment tax is split  only when the self-employment tax is 
                                                                                split by the spouses or RDPs. See Self-employment tax, later.
The following is a discussion of the general effect of community property 
laws on the federal income tax treatment of certain items of income.            Credits, Taxes, and Payments 
Wages and self-employment income from sole proprietorship.  A                   Self-employment tax. Although the self-employment tax rules contain a 
spouse's or RDP's wages and self-employment income from a sole                  provision that overrides community income treatment in the case of 
proprietorship are community income and must be evenly split.                   spouses (IRC 1402(a)(5)), this provision does not apply to RDPs. RDPs 
        For RDPs, the self-employment income from a sole                        split self-employment income from sole proprietorships and 
        proprietorship is also split for self-employment tax purposes.          partnerships for self-employment tax purposes.
TIP     See Self-employment tax, later.                                         The following rules apply only to persons married for federal tax 
                                                                                purposes. 
Interest, dividends, and rents. Interest, dividends, and rents from             Sole proprietorship. With regard to net income from a trade or 
community property are community income and must be evenly split.               business (other than a partnership) that is community income, self-
Gains and losses. Gains and losses are classified as community or               employment tax is imposed on the spouse carrying on the trade or 
separate depending on how the property is held.                                 business. 
Withdrawals from individual retirement arrangements (IRAs). There               Partnerships. All of the distributive share of a married partner's 
are several kinds of individual retirement arrangements (IRAs).                 income or loss from a partnership trade or business is attributable to the 
Distributions of IRAs by law are deemed to be separate property, even if        partner for computing any self-employment tax, even if a portion of the 
the funds in the account would otherwise be community property.                 partner's distributive share of income or loss is community income or  

Form 8958 (Rev. 11-2014)                                                                                                                      Page 4

loss that is attributable to the partner's spouse for income tax purposes. Line 6
If both spouses are partners, any self-employment tax is allocated 
based on their distributive shares.                                        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 
Federal income tax withheld. If you and your spouse file separate          RDP in Columns B and C.
returns on which each of you reports half the community wages, each of 
you is entitled to credit for half the income tax withheld on those wages. Line 7
Likewise, each RDP is entitled to credit for half the income tax withheld 
on those wages.                                                            Enter the pension income from each payer on separate lines. Enter the 
                                                                           total from each payer in Column A and allocate the total from Column A 
To determine estimated tax payments, earned income credit, and             between each spouse or RDP in Columns B and C.
overpayments, see Pub. 555 for more information. For specific 
information that pertains to your situation, check with the laws of your   Line 8
state.                                                                     Identify the rent, royalty, partnership, estate, or trust item(s) on separate 
                                                                           lines. Enter the total(s) from each item(s) in Column A and allocate the 
Specific Instructions                                                      total(s) from Column A between each spouse or RDP in Columns B and 
                                                                           C.
How To Complete Form 8958                                                  Line 9
To complete Form 8958, identify your community or separate income,         Identify the deductible part of self-employment tax from each entity on 
deductions, credits and other return amounts on the separate lines         separate lines. Enter the total from each entity in Column A and allocate 
under the item name on lines 1 through 12.                                 the total from Column A between each spouse or RDP in Columns B 
Enter the total amount of your community or separate income,               and C.
deductions, credits, and other return amounts on their respective lines in 
Column A. Enter each spouse’s or RDP’s allocation of these amounts in      Line 10
Column B and C. Together, Columns B and C should equal Column A.           Identify the self-employment tax from each entity on separate lines. 
        In a community property state, if you file a federal tax return    Enter the total from each entity in Column A and allocate the total from 
        separately from your spouse, you must report half of all           Column A between each spouse or RDP in Columns B and C.
▲!      community income and all of your separate income. 
CAUTION Likewise, a RDP must report half of all community income           Line 11
and all of his or her separate income on his or her federal return. The    Identify the taxes withheld from each payer or entity on separate lines. 
laws of the state in which you are domiciled govern whether you have       Enter the total from each payer or entity in Column A and allocate the 
community income or separate income for federal tax purposes.              total from Column A between each spouse or RDP in Columns B and C.
Line 1                                                                     Line 12
Identify the wages from each payer on separate lines. Enter the total      Identify any item not previously reported, such as social security 
from each payer in Column A. Allocate the total from Column A between      benefits, unemployment compensation, deductions, credits, etc., on 
each spouse or RDP in Columns B and C.                                     separate lines. Enter the total from each item in Column A; then allocate 
                                                                           the total from each item from Column A between each spouse or RDP in 
Line 2                                                                     Columns B and C.
Identify the interest from each payer on separate lines. Enter the total 
from each payer in Column A and allocate the total from Column A           Paperwork Reduction Act Notice. We ask for the information on this 
between each spouse or RDP in Columns B and C.                             form to carry out the Internal Revenue laws of the United States. You 
Line 3                                                                     are required to give us the information. We need it to ensure that you are 
                                                                           complying with these laws and to allow us to figure and collect the right 
Identify the dividends from each payer on separate lines. Enter the total  amount of tax. 
from each payer in Column A and allocate the total from Column A             You are not required to provide the information requested on a form 
between each spouse or RDP in Columns B and C.                             that is subject to the Paperwork Reduction Act unless the form displays 
Line 4                                                                     a valid OMB control number. Books or records relating to a form or its 
                                                                           instructions must be retained as long as their contents may become 
Identify the state income tax refund from each payer on separate lines.    material in the administration of any Internal Revenue law. Generally, tax 
Enter the total from each payer in Column A and allocate the total from    returns and return information are confidential, as required by section 
Column A between each spouse or RDP in Columns B and C.                    6103. 
Line 5                                                                       The average time and expenses required to complete and file this 
                                                                           form will vary depending on individual circumstances. For the estimated 
Identify the self-employment income from each entity on separate lines.    averages, see the instructions for your income tax return. 
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.                      If you have suggestions for making this form simpler, we would be 
                                                                           happy to hear from you. See the instructions for your income tax return.