Jim and Nora, Residents of a Community Property State, Were

question 48

Multiple Choice

Jim and Nora, residents of a community property state, were married in early 2017. Late in 2017 they separated, and in 2018 they were divorced. Each earned a salary, and they received income from community owned investments in all relevant years. They filed separate returns in 2017 and 2018.

• A) In 2018, Nora must report only her salary and one-half of the income from community property on her separate return.
• B) In 2018, Nora must report on her separate return one-half of the Jim and Nora salary and one-half of the community property income.
• C) In 2018 Nora must report on her separate return one-half of the Jim and Nora salary for the period they were married as well as one-half of the community property income and her income earned after the divorce.
• D) In 2018, Nora must report only her salary on her separate return.
• E) None of these.

---

Definitions:

Thoracic Duct

The thoracic duct is the largest lymphatic vessel in the human body, transporting lymph and chyle from the lymphatic system into the bloodstream.

Right Upper Limb

The segment of the human body that extends from the right shoulder to the fingertips, comprising the arm, forearm, and hand.

Pelvis

The lower part of the torso, in the human body, encasing the reproductive organs and part of the bowel.

Efferent

Relating to nerve fibers that carry impulses away from the central nervous system to effectors, such as muscles and glands.