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:

Health Care

Services provided by medical professionals to promote, maintain, or restore health, including preventive, diagnostic, therapeutic, and palliative interventions.

Divorce Hangover

Emotional and psychological challenges that persist after a divorce, affecting individuals' well-being and adjustment.

Unreasonable Demands

Requests or expectations from one party to another that are overly excessive and not feasible or fair under the circumstances.

Joint Custody

A legal custody arrangement in which both parents share the decision-making responsibilities for their child.