@Simple_Simon wrote, "Community property for income tax includes everything that is received during the marriage: wages, interest, dividends, rents, royalties, K-1 flow through income, everything that ends up on  form 1040 is community property income by default."

That is not correct in most, if not all community-property states.  Gifts and inheritances remain separate property unless the spouse takes some action to indicate otherwise -- for example, putting them in a joint account.