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26 U.S.C. § 879 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 879. Tax treatment of certain community income in the case of nonresident alien individuals

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) General rule.--In the case of a married couple 1 or both of whom are nonresident alien individuals and who have community income for the taxable year, such community income shall be treated as follows:

(1) Earned income (within the meaning of section 911(d)(2)), other than trade or business income and a partner's distributive share of partnership income, shall be treated as the income of the spouse who rendered the personal services,

(2) Trade or business income, and a partner's distributive share of partnership income, shall be treated as provided in section 1402(a)(5),

(3) Community income not described in paragraph (1) or (2) which is derived from the separate property (as determined under the applicable community property law) of one spouse shall be treated as the income of such spouse, and

(4) All other such community income shall be treated as provided in the applicable community property law.

(b) Exception where election under section 6013(g) is in effect.--Subsection (a) shall not apply for any taxable year for which an election under subsection (g) or (h) of section 6013 (relating to election to treat nonresident alien individual as resident of the United States) is in effect.

(c) Definitions and special rules.--For purposes of this section--

(1) Community income.--The term “community income” means income which, under applicable community property laws, is treated as community income.

(2) Community property laws.--The term “community property laws” means the community property laws of a State, a foreign country, or a possession of the United States.

(3) Determination of marital status.--The determination of marital status shall be made under section 7703(a).

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Cite this article: FindLaw.com - 26 U.S.C. § 879 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 879. Tax treatment of certain community income in the case of nonresident alien individuals - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-879/

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