Married couple, over 300K filing jointly. They want to file separately to get under 150K so that the spouse qualifies for the EV credit. He wants 100% of his book royalties to go to him to keep the spouse AGI under 150K.  The book was researched, and his ideas occurred before marriage but the book was published after marriage.

I don't know the rules, but it seems to me that this is community property.