Research assignments: Legal Separation (5/14) and Domicile (5/21)

[Tax Pro]

I don't remember now what exactly the question was but here is what I have from my notes.

Did someone ask why we ask if a married taxpayer is legally separated as of Dec 31?  I remember saying something about the ramifications of being "legally separated" and what I thought it meant for the tax preparation process.

This is the best link I have seen on this topic.

http://family.findlaw.com/divorce/legal-separation.html

And below are some of my notes for that 05/14/2013 meeting.

Community Property Rules

http://www.irs.gov/pub/irs-pdf/p555.pdf

Legal Separation => page 9 [05/14/2013 discussion]

A decree of legal separation or of separate maintenance may or may not end the marital community. The court issuing the decree may terminate the marital community and divide the property between the spouses.

In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. Check your state law.

While we are on Pub 555, we might want to read on "Domicile" => page 3 [05/21/2013 discussion]