Client married in Nov 2024 but wants to file MFS.  Clients live in Texas.  They do have a prenuptial agreement which keeps separate property, ie, other spouse has no rights to separate property.

How do i report each spouse's income.  Does each one have to report 1/2 of each other's income on the MFS return even though they got married late in the year and had no access to each other's earned income.

How about income from separate property?  same question.

thank you so much.