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Good Afternoon -
The income you earned is considered Community Property for IRS purposes. However, the income your wife earned is considered Separate Property for IRS purposes - as long as your wife is not "domiciled" in California.
Page 2 of the publication has information for you to check to see if your wife is domiciled in California: http://www.irs.gov/pub/irs-pdf/p555.pdf
Hmmm, I just reread the publication, and at the bottom of the page about spouses living apart, it still says that "you and your spouse" must report the income community property - but then it goes on to state that because you met all of the conditions, community property law must be disregarded!
That being said, keep in mind that when it does come to community property law, it is your income that is considered community property because you live in California. For tax purposes, hers is not considered community property. However, I agree that you fall into that exemption.
By the way, if you anticipate a dissolution of marriage, that is not the way community property is construed by the California Family Code for purposes of spousal and child support, etc.
Sorry for the confusion!
I'm sorry for the delay in the response; I was off line for a while. How your assets are divided if you file for divorce in California will depend on a lot of factors, including how much each of you make. However, what's important is that your wife's income will also be considered community property. You will be able to find out how much she makes by conducting discovery. There are certain procedures to follow, but if she does not comply with them, you can file a Motion to have her held in contempt.