Bifurcation filing as S but dividing assets

[monicac]

I have a client that got a Bifurcated from his spouse during 2020 however how can I file him as single but split the assets on the form 8958 Allocation of Tax amounts between certain individual in community property states?

The instructions say the form can be filed if they are married filing separate and live in community property state

OR

File as Single, is in a same sex RDP and lives in CA, NV or WA

[Just-Lisa-Now-]

if they are still legally married, Single isn't a choice.

[monicac]

Bifurcate means they are no longer married but their assets have not yet been separated.

[Just-Lisa-Now-]

If therye no longer legally married, then Single is an option. They each take their own share of joint accounts on their Single returns, you don't add a 8948 to a Single return.

[monicac]

They have about 20 1099-Div and 1099-Int as well as 2 rental houses in both names. If I only list half of the amounts on my client's return won't he get a letter from the IRS?

[sjrcpa]

Maybe. Then you write a letter of explanation.