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
(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) ofsection
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
1984—Pub. L. 98–369, § 139(b)(1), substituted “nonresident alien individuals” for “a resident or citizen of the United States who is married to a nonresident alien individual” in section catchline.
Subsec. (a). Pub. L. 98–369, § 139(a), substituted in provision preceding par. (1) “married couple 1 or both of whom are nonresident alien individuals” for “citizen or resident of the United States who is married to a nonresident alien individual”.
Amendment by Pub. L. 99–514applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 ofPub. L. 99–514, set out as an Effective Date; Transitional Rules note under section
141 of this title.
Effective Date of 1984 Amendment
Section 139(c) ofPub. L. 98–369provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1984.”
Effective Date of 1981 Amendment
Amendment by Pub. L. 97–34applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 ofPub. L. 97–34, set out as a note under section
911 of this title.
Section applicable to taxable years beginning after Dec. 31, 1976, see section 1012(d) ofPub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section
6013 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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