dvinegrad
Level 3
Spouse has 28K of unemployment. Husband has $0 unemployment comp. its in community property state of CA When I split out a MFS return, lacerte is excluding 10200 from each spouse. Isnt the 10200 for just the spouse? why would husband get the 10200 unless IRS changed the rule? Dave
0 Cheers
BobKamman
Level 15

IRS didn't make the community-property rule.  States with a legal history that can be traced to the Napoleonic code, made the community-property rule.  Each spouse has unemployment income.  Each spouse gets the exclusion.  

If Congress wanted to instruct IRS to ignore community-property law, they could have done so, as they have in other statutes.