Spousal privilege
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Community property states treat marital income differently than other states which are sometimes called common law states. As a result, the tax law has special rules for community income. The IRS Restructuring and Revision Act of revised the treatment of spousal liability, and includes rules for community property states. Overview Special rules apply to spousal property and income in the community property states:. You can learn more about tax reporting in community property states by obtaining IRS Publication