I'm legally still married and trying to file MFS. I live in a community state. My ex doesn't file taxes. He's "self employed" and doesn't report income. On my return there is a form I have to fill out about community income. This is the second or third year that I have no idea what to put and I'm at a loss. It won't let me put zero for his parts.==>For your spouse, aslongas the amount on SCh C of 1040 is $400 or exceeds $400 he should file his return and also as a self employer aslongas the amount on Sch SE of 1040 line 2/ 3 is also $400 or exceeds $400 he should pay self employment taxes to IRS. However, nobody can force him to report income/file his return it is up to him.So Unless your spouse re[orts his income, you need to file your return as MFS only on your own income and may amend it later it if it is required. For example, , MFS in CA state is required to split their income using community property rules, usually 50/5 as said. Even if one spouse had no income, they(aslongas they file returns as MFS,NOT as HOH) have to report 50% of their spouse's income on their return so there should be something to enter, not 0s.
I've scoured the internet and I must be the only person in the universe still married to a lazy non-filing bum in a community state!=======> You may use the community property income allocation worksheet. Filing taxes in community property states as married filing separately can be complicated.Community property laws apply to married individuals living in community property states who file separate federal tax returns. Each of you must report half of combined community income and deductions in addition to his / her separate income and deductions. For example, each you needs to report half of yur own W-2 wages /1099income and half of your spouse's W-2 wages/1099income on yur MFS tax return. You need to begin by completing a MFS federal tax return for you and your spouse, as you'll need the amounts for different income categories, tax amounts, and all tax payments for each of you. If one of you plans to itemize deductions, the other person must itemize as well. Otherwise, you?ll both have to use the standard deduction. I guess you need to contact a tax pro an IRS Enrolled Agent/a CPA doin taxes in your local or professinal help for your federal/state returns.
NOTE: In general, in a community property state, the husband and wife are considered to own equal and undivided half interests in each item of community property, and income earned by one spouse generally will be treated as if it had been earned half by each. However, there is considerable variation in the community property laws in the different states. |