Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Income

Community Property

Community Property States

The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.

Special rules apply to married persons who file separate returns or who were divorced during the tax year and were domiciled in a community property state.

Domicile

For members of the Armed Forces in community property states, the key word is domicile. Domicile describes someone's legal, permanent residence. It is not always where the person presently lives.

State maps of Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.