Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8958: Allocation of Tax Amounts Between Certain Individuals in Community Property States
IRS Form 8958 is used to allocate tax amounts between spouses or registered domestic partners (RDPs) who file separate income tax returns in community property states; the form applies when individuals are subject to community property laws.
Need help with Form 8958?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8958.
Start filling →Form Overview
IRS Form 8958 - Allocation of Tax Amounts Between Certain Individuals in Community Property States
IRS Form 8958 is used to allocate tax amounts between spouses or registered domestic partners (RDPs) who file separate income tax returns in community property states; the form applies when individuals are subject to community property laws.
Risk Radar
Scan points- 1Ensure columns B and C (the allocations) exactly equal the total listed in column A on every line.
- 2Failing to list all payers/entities for an item on its respective line (e.g., Line 1 wages).
- 3Not ensuring that Columns B and C exactly sum up to the total amount in Column A for any given line.
- 4Forgetting to attach a statement if more room is needed to list all items.
- 5Failing to put the filer's name and SSN on attached statements when using extra space.
Plain English
This form tells the IRS how to split your earnings, deductions, and credits if you live in a state with 'community property' laws. Because of these laws, even if you file taxes separately from your spouse or RDP, this form ensures each person gets credit for their share of the shared income.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when spouses or registered domestic partners (RDPs) with community property rights file separate income tax returns.
- Do not use it when you do not have community property rights, or if you are filing a joint return.
- Check Form 1040 instead when attaching the allocation details to your primary federal income tax return.
Form selector
Use this form or another form?
You are reporting partnership income/loss
All distributive share of a partner's income or loss is attributable to that partner for self-employment tax purposes.
✓ Check the allocation based on distributive shares.
You have wages from multiple employers
Wages must be reported separately for each employer listed in lines 1 (A/B/C).
✓ Ensure every employer has a corresponding entry.
You are allocating self-employment tax
The deductible portion of the self-employment tax is split only when the overall self-employment tax is split.
✓ Verify the allocation method aligns with community property laws.
Deadline or filing window
The official source does not state a specific filing deadline. However, this form must be completed to correctly allocate tax amounts when individuals file separate income tax returns under community property laws.
Checklist
What you need before filling it out
Your Name & SSN
Your first name and initial, last name, and SSN · Form 8958 (p.1)
Total Amount (A)
The total amount being allocated for that specific line item/source. · Form 8958 (p.1)
Allocated to Spouse or RDP (B/C)
The portion of the Total Amount (A) assigned to either the spouse or the registered domestic partner (RDP). · Form 8958 (p.1, p.2)
Wages (Line 1)
Wages earned from each employer listed. · Form 8958 (p.1)
Self-employment tax (Line 10)
The amount of self-employment tax being split. · Form 8958 (p.2)
Before you submit
- 1Confirm your name and SSN are listed on the form.
- 2Verify that you have included entries for all wages from every employer (Line 1).
- 3Ensure that each allocated amount (B or C) corresponds to a specific spouse/RDP SSN.
- 4Check that amounts for Capital gains and losses (Line 6) are properly allocated.
- 5Verify the total of Column A matches the sum of all allocations in Columns B and C across all lines.
- 6Confirm you have listed the item source for Line 12 if it is not standard income/deduction.
- 7Ensure that any attached statements listing sources have your name and SSN on them.
How to file this form
- 1Complete columns A, B, and C by entering the total amount and the specific allocated portions for each item (lines 1 through 12).
- 2List all relevant income/deduction sources, ensuring to include details like wages from each employer on Line 1.
- 3Attach any necessary supplementary statements listing additional source items and their totals/allocated amounts at the end of your return.
- 4Sign and date Form 8958 (Rev. 11-2023) before attaching it to your main tax return (Form 1040, 1040-SR, or 1040-NR).
- 5Keep a copy of the completed and signed Form 8958 for your records.
Known limitations
- 1The form applies to individuals who are spouses or registered domestic partners (RDPs) living in a community property state or country and file separate returns.
- 2Special rules apply for spouses living apart all year.
- 3Special rules apply for spouses one or both of whom 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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision November 2023 (Rev. 11-2023). The form directs users to www.irs.gov/Form8958 for the latest information regarding developments related to Form 8958 and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision reads November 2023 (Rev. 11-2023).
- OMB Number — confirm it reads 1545-0074.
- Attachment Sequence — confirm it reads 63.
- Purpose — verify the form is for allocating tax amounts between spouses or RDPs in community property states.
- Required fields — ensure you list your SSN and spouse's/partner's SSN(s) on Page 1.
Quick Facts
Downloads
After you file
- 1Keep copies of the completed Form 8958 (Rev. November 2023) and attach them to your filed tax return.
- 2If you attach a statement listing the source of an item, ensure that statement includes your name and social security number (SSN).
- 3Books or records relating to Form 8958 must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- 4The average time required to complete and file Form 8958 varies depending on individual circumstances.
Sources
- SRCForm 8958 (Rev. November 2023) is titled Allocation of Tax Amounts Between Certain Individuals in Community Property States [Form p.1]
- SRCForm 8958 attaches to Form 1040, Form 1040-SR, or Form 1040-NR [Form p.1]
- SRCThe form is used to allocate tax amounts between spouses or registered domestic partners (RDPs) with community property rights who file separate income tax returns [Form p.3]
- SRCIncome from separate property is the separate income of the spouse or RDP who owns the property [Form p.3]
- SRCTo complete Form 8958, enter totals in column A and allocations in columns B and C (Columns B + C must equal Column A) [Form p.4]
- SRCLine 1 identifies wages from each payer on separate lines [Form p.4]
Common confusion points
What is 'community income' versus 'separate income'?
Community property laws affect how you figure your income; community income must be evenly split (e.g., wages/self-employment); separate income belongs to the owner of the property.
Which lines require totals to equal column A?
Lines 1 through 12 require that the amounts in Column B plus Column C equal the total amount listed in Column A for that line.
When should I use this form?
Use Form 8958 (Rev. November 2023) when you are a spouse or RDP filing separately, living in a community property state/country.
What if there isn't enough space on the form?
Attach a statement listing the source of the item and the total plus the allocated amounts; this statement must include your name and SSN.
Does every line require an allocation to both parties?
Lines 1 through 12 require entering totals in Column A, followed by allocations in Columns B (Spouse or RDP) and C (Spouse or RDP).
What is the difference between 'Wages' and 'Self-employment income'?
Wages are identified from each employer on separate lines (Line 1); self-employment income is identified separately (Line 5).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 8958
What is IRS Form 8958 used for?
This form tells the IRS how to split your earnings, deductions, and credits if you live in a state with 'community property' laws. Because of these laws, even if you file taxes separately from your spouse or RDP, this form ensures each person gets credit for their share of the shared income.
Who must file IRS Form 8958?
Individuals must use Form 8958 if they are subject to community property laws and file separate federal income tax returns from their spouse or registered domestic partner (RDP).
What information does IRS Form 8958 require?
The form collects details on items like wages, interest, dividends, self-employment income, and taxes withheld; these amounts are identified and allocated across lines 1 through 12.
Where do I file IRS Form 8958?
The instructions do not specify a physical mailing address or service center; instead, users are directed to use Form 8958 to complete the allocation before submitting their return.
How do I complete IRS Form 8958?
To complete Form 8958, enter the total amount of a specific item in Column A. Then, allocate that total amount to each spouse’s or RDP's share in Columns B and C, ensuring Columns B and C equal Column A for every line.
What happens if IRS Form 8958 is filed incorrectly?
If the form is completed incorrectly, the IRS may process the return using incorrect allocations between spouses or RDPs, affecting individual tax liabilities.
What is 'community income' versus 'separate income'?
Community property laws affect how you figure your income; community income must be evenly split (e.g., wages/self-employment); separate income belongs to the owner of the property.
Which lines require totals to equal column A?
Lines 1 through 12 require that the amounts in Column B plus Column C equal the total amount listed in Column A for that line.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.