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

Military Income

Community Property

Community Property and Military Pay

Whether an item is subject to community property laws depends on the nature of the payment.

Married taxpayers who choose to file separately, when subject to community property rules, have to figure community income and separate income for state and federal income tax.

Active Pay

State community property laws apply to active military pay. Generally, the character of the pay as separate from community income is determined by the marital status and domicile of the Armed Forces member and spouse while the member is in active military service.

Retired or Retainer Pay

Retirement or retainer payments to a member of the Armed Forces may be subject to community property laws.

More Information

For more information, see Publication 555, Community Property.

State maps of Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.
Publication 555

Publication 555