Yes, there is a pub... give me a minute and I'll get you the link.
Actually, it is a pub. for community property states:
In other states, each spouse can report their own income. But for community property, all items must be divided equally on each tax return.
Thank you for your question!
is CA a community property state?
i checked this pub but it does not explain how income is calculated for MFS
i was under the impression in CA for both a 1040 and a 540, if filing MFS, you need to calculate income by adding 50% of each spouse. Is that correct?
Try the PDF version, page 9 and 10: http://www.irs.gov/pub/irs-pdf/p555.pdf
And yes, you are required to include 50% of each spouses income on each tax return.
And yes, California is a community property state.
Great . Thanks. Thats what I was looking for. PERFECT!