Treatment of community income where spouses live apart
If—
(1)#
2 individuals are married to each other at any time during a calendar year;
(2)#
such individuals—
(A) live apart at all times during the calendar year, and
(B) do not file a joint return under section 6013 with each other for a taxable year beginning or ending in the calendar year;
(2)(A)#
live apart at all times during the calendar year, and
(2)(B)#
do not file a joint return under section 6013 with each other for a taxable year beginning or ending in the calendar year;
(3)#
one or both of such individuals have earned income for the calendar year which is community income; and
(4)#
no portion of such earned income is transferred (directly or indirectly) between such individuals before the close of the calendar year,
then, for purposes of this title, any community income of such individuals for the calendar year shall be treated in accordance with the rules provided by section 879(a).