Amended 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 139(b)(1), substituted “nonresident alien individuals” for “a resident or citizen of the United States who is married to a nonresident alien individual” in section catchline.
(a) General rule In the case of a married couple 1 or both of whom are nonresident alien individuals and who have community income for the taxable year, such community income shall be treated as follows:
Amended 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 139(a), substituted in provision preceding par. (1) “married couple 1 or both of whom are nonresident alien individuals” for “citizen or resident of the United States who is married to a nonresident alien individual”.
Cases: Rutledge v. Commissioner, T.C. Memo. 1992-52; Shuang Di Sun v. Commissioner, T.C. Summ. Op. 2005-84; Lytle v. Commissioner, T.C. Memo. 1992-185
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(1) Earned income (within the meaning of section 911(d)(2)), other than trade or business income and a partner’s distributive share of partnership income, shall be treated as the income of the spouse who rendered the personal services,
Amended 1981
- 1981 Pub. L. 97-34 Pub. L. 97–34 substituted “section 911(d)(2)” for “section 911(b)”.
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(2) Trade or business income, and a partner’s distributive share of partnership income, shall be treated as provided in section 1402(a)(5),
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(3) Community income not described in paragraph (1) or (2) which is derived from the separate property (as determined under the applicable community property law) of one spouse shall be treated as the income of such spouse, and
(4) All other such community income shall be treated as provided in the applicable community property law.
(b) Exception where election under section 6013(g) is in effect Subsection (a) shall not apply for any taxable year for which an election under subsection (g) or (h) of section 6013 (relating to election to treat nonresident alien individual as resident of the United States) is in effect.
(c) Definitions and special rules For purposes of this section—
(1) Community income The term “community income” means income which, under applicable community property laws, is treated as community income.
(2) Community property laws The term “community property laws” means the community property laws of a State, a foreign country, or a possession of the United States.
(3) Determination of marital status The determination of marital status shall be made under section 7703(a).
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514 substituted “section 7703(a)” for “section 143(a)”.