Andrew Mark, CPA16420 N 92Nd St Ste E215Scottsdale, AZ 85260-1946480.991.2820 Phone480.991.2810 Fax
I understand per IRS Pub 555 that wages earned (on W-2) while married are community property. For couples married filing separately, those wages are to be reported 50/50 on the 1040s. This can be particulary tricky during the first year of marriage where part of the W-2 income is separate property (before married) and the other part community property (after marriage). In practice, do most AZ tax preparers take the time to calculate the appropriate wages using community law, i.e. calculate separate income, then add 50% of community income? Or, do they just assign each spouse their own W-2 and call it good?
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