26 U.S. Code § 879 - Tax treatment of certain community income in the case of nonresident alien individuals
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(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
(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.
Source(Added Pub. L. 94–455, title X, § 1012(b)(1),Oct. 4, 1976, 90 Stat. 1613; amended Pub. L. 97–34, title I, § 111(b)(4),Aug. 13, 1981, 95 Stat. 194; Pub. L. 98–369, div. A, title I, § 139(a), (b)(1),July 18, 1984, 98 Stat. 677; Pub. L. 99–514, title XIII, § 1301(j)(9),Oct. 22, 1986, 100 Stat. 2658.)
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”.
Effective Date of 1986 Amendment
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
Pub. L. 98–369, div. A, title I, § 139(c),July 18, 1984, 98 Stat. 677, provided 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.