dvinegrad
Level 3
04-02-2021
05:02 PM
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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
BobKamman
Level 15
04-02-2021
05:05 PM
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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.