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Form 8958: Allocation of Tax Amounts Between Certain Individuals in Community Property States
IRS Form 8958 is used to allocate community‑property income, deductions, credits and other tax amounts between spouses or registered domestic partners who file separate federal income tax returns and are subject to community property laws.
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IRS Form 8958 - Allocation of Tax Amounts Between Certain Individuals in Community Property States
IRS Form 8958 is used to allocate community‑property income, deductions, credits and other tax amounts between spouses or registered domestic partners who file separate federal income tax returns and are subject to community property laws.
Risk Radar
Scan points- 1If columns B and C do not equal column A, the allocation is invalid.
- 2Omitting the spouse’s or partner’s Social Security number on Form 8958.
- 3Failing to attach Form 8958 to the accompanying Form 1040, 1040‑SR, or 1040‑NR.
- 4Leaving columns B and C totals that do not equal the column A total for any line.
- 5Not listing each payer separately for wages, interest, dividends, or taxes withheld.
Plain English
Form 8958 tells the IRS how to split community‑property items between two partners who file separate returns. You list each type of income or deduction, put the total in one column, and divide it between the spouses.
Submission Date
- Filing date: 2024-09-19 22:10:29
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a spouse or registered domestic partner subject to community property laws and filing a separate federal income tax return.
- Do not use it when filing a joint return or when you are not subject to community property laws.
- Check Form 1040 instead when you are filing a joint return.
Form selector
Use this form or another form?
Married couple filing a joint return
Joint return does not require allocation of community income
✓ Verify filing status is Married Filing Jointly
Separate filer who is a nonresident alien
Nonresident returns require separate filing without Form 8958 unless community property applies
✓ Confirm nonresident status
Separate filer using the simplified return form
Simplified form still requires attachment of Form 8958 for community allocations
✓ Ensure Form 8958 is attached
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Your first name and initial
Taxpayer’s legal name · Form 8958 header
Your social security number (SSN)
Taxpayer SSN · Form 8958 header
Total Amount A
Sum of all listed income and tax items · Lines 1‑12 totals
Allocated to Spouse or RDP B
Amount allocated to spouse for each line · Column B entries
Self‑employment tax (line 10)
Amount from Schedule SE · Instructions for line 10
Before you submit
- 1Verify your name and SSN are entered correctly in the header.
- 2Verify spouse’s or partner’s name and SSN are entered correctly.
- 3List each applicable income, tax, or credit item on the appropriate line.
- 4Calculate the Total Amount (line A) accurately.
- 5Allocate the correct amounts to spouse or RDP in columns B and C.
- 6Attach the completed Form 8958 to your Form 1040, 1040‑SR, or 1040‑NR.
- 7Keep a signed copy for your records.
How to file this form
- 1Complete the header with taxpayer and spouse/partner names and SSNs.
- 2List all applicable income, tax, and credit items on lines 1‑12.
- 3Compute the total amount (line A) and the allocations to spouse/partner (columns B and C).
- 4Attach the completed Form 8958 to your Form 1040, 1040‑SR, or 1040‑NR.
- 5Mail the return to the IRS address indicated in the Form 1040 instructions or e‑file if eligible.
- 6Retain a copy of the signed Form 8958 with your records as proof of filing.
Known limitations
- 1Form 8958 applies only when spouses or registered domestic partners file separate income tax returns.
- 2Form 8958 applies only if you live in a community property state or country.
- 3Special rules apply for spouses living apart all year, affecting allocation.
- 4Special rules apply when one or both spouses are nonresident aliens.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8958 is the November 2023 revision (Rev. November 2023). The form directs users to www.irs.gov/Form8958 for the latest information; no specific changes are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads November 2023
- Fee — not stated in the official source
- Mailing address — not stated in the official source
- Signature — not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain Form 8958 with your tax records for as long as its contents may be material to the IRS.
- 2Maintain confidentiality of the information on Form 8958 as required by section 6103.
- 3If you needed extra space, keep the attached supplemental statement with your name and SSN at the end of the return.
- 4Ensure Form 8958 is attached to your Form 1040, 1040‑SR, or 1040‑NR when filing.
Sources
- SRCForm p.3 — Use Form 8958 to allocate tax amounts between spouses or registered domestic partners (RDPs) with community property rights, who file separate income tax returns.
- SRCForm p.3 — Community property laws affect how you figure your income if you are spouses or RDPs, live in a community property state or country, and file separate returns.
- SRCForm p.3 — Special rules apply for spouses living apart all year.
- SRCForm p.3 — Special rules apply for spouses one or both of whom are nonresident aliens.
- SRCForm p.1 — Attach Form 8958 to Form 1040, 1040‑SR, or 1040‑NR.
- SRCForm p.4 — If you need more room, attach a statement listing the source of the item and the total plus the allocated amounts, with your name and SSN, at the end of your return.
- SRCForm p.4 — Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- SRCForm p.4 — Tax returns and return information are confidential, as required by section 6103.
Common confusion points
Do I need to file Form 8958 if I file a joint return?
Form 8958 is only for spouses or RDPs filing separate returns.
→ Confirm you are filing Form 1040, 1040‑SR, or 1040‑NR separately.
What if we live in a state that isn’t a community property state?
Form 8958 applies only when community property laws affect your return.
→ Check that your state or country follows community property rules.
How do I allocate wages from multiple employers?
Each employer’s wages must be listed separately on line 1.
→ List each payer on a separate line and allocate totals between columns B and C.
What if my spouse lives apart all year?
Special rules apply for spouses living apart all year.
→ Review the special rules in the instructions for separate allocation.
Can I use Form 8958 if one spouse is a nonresident alien?
Special rules apply when one or both spouses are nonresident aliens.
→ Check the instructions for nonresident alien allocation rules.
What if I run out of space on the form?
The form allows attaching a supplemental statement for additional items.
→ Attach a statement with your name, SSN, and allocations at the end of the return.
Workflow map
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Questions about IRS Form 8958
What is IRS Form 8958 used for?
Form 8958 tells the IRS how to split community‑property items between two partners who file separate returns. You list each type of income or deduction, put the total in one column, and divide it between the spouses.
Who must file IRS Form 8958?
Spouses or registered domestic partners who are subject to community‑property laws and who file separate federal income tax returns must file IRS Form 8958.
What information does IRS Form 8958 require?
The form collects the total amounts of community or separate income, deductions, credits, and other items on lines 1 through 12, then requires each spouse’s allocation in columns B and C so the columns add up to column A.
How do I complete IRS Form 8958?
First, identify each community or separate item and enter its total on column A of the appropriate line (lines 1‑12). Then allocate the amount between the spouses in columns B and C, ensuring the two allocations equal column A. If more space is needed, attach a statement with the name and SSN for each spouse. Attach the completed Form 8958 to the end of your return.
Do I need to file Form 8958 if I file a joint return?
Form 8958 is only for spouses or RDPs filing separate returns. Confirm you are filing Form 1040, 1040‑SR, or 1040‑NR separately.
What if we live in a state that isn’t a community property state?
Form 8958 applies only when community property laws affect your return. Check that your state or country follows community property rules.
How do I allocate wages from multiple employers?
Each employer’s wages must be listed separately on line 1. List each payer on a separate line and allocate totals between columns B and C.
What if my spouse lives apart all year?
Special rules apply for spouses living apart all year. Review the special rules in the instructions for separate allocation.
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