Jim and Nora,residents of a Community Property State,were Married in Early

question 122

Multiple Choice

Jim and Nora,residents of a community property state,were married in early 2009.Late in 2009 they separated,and in 2011 they were divorced.Each earned a salary,and they received income from community owned investments in all relevant years.They filed separate returns in 2009 and 2010.

• A) In 2010, Nora must report only her salary and one-half of the income from community property on her separate return.
• B) In 2010, 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 2011, 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 2011, Nora must report only her salary on her separate return.
• E) None of the above.

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