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<DIV>without citing chapter and verse, federal law determines how property is
taxed, while state law determines the nature and extent a party has interest or
rights in property. Filing jointly is an election made at the federal
level regarding just that, taxation at the federal level, with effects at the
federal level ( joint and several liability for the tax for example, certain
ceiling ands floors per irs rules for another) but it does not affect the
character of the property. IRS publications contain discussion in fact as
to how separate income is reported on joint returns, which can go on year after
year. That said, my separate property marital agreements usually do
specify that filing of joint returns does not effect a conversion of CP to SP to
rebut any inference of an intent to convert. You might stress the
need to remain diligent in maintaining the separate vs. community distinction in
all respects so there is no commingling under state law principles.
If you need it I can give you some citations to the publications but I think if
you googled your question you would come up with those citations.
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<DIV> </DIV>
<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A title=jennifer@sohn-law.com
href="mailto:jennifer@sohn-law.com">Jennifer Y. Sohn</A> </DIV>
<DIV><B>Sent:</B> Friday, March 27, 2015 1:05 PM</DIV>
<DIV><B>To:</B> <A title=wsbapt@lists.wsbarppt.com
href="mailto:wsbapt@lists.wsbarppt.com">'WSBA Probate & Trust Listserv'</A>
</DIV>
<DIV><B>Subject:</B> [WSBAPT] Filing jointly vs separately and effect on
CP</DIV></DIV></DIV>
<DIV> </DIV></DIV>
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<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'>Hi, I
was wondering if filing tax returns jointly vs separately has any impact on
whether the reported assets are considered community or separate property. One
of my clients has kept her separate assets separate from the community property
and has also been filing the tax returns separately too. She and her husband are
having discussions about filing jointly, and we are wondering if that will be
considered commingling. I don’t think it would, but please let me know if you
have any insights about this.<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'>Thanks
in advance.<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN> </P>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN> </P>
<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Best regards,<o:p></o:p></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d"> <o:p></o:p></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Jennifer Y. Sohn</SPAN><SPAN
style="COLOR: #1f497d"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Attorney at Law <o:p></o:p></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">(Licensed in CA and WA)</SPAN><SPAN
style="COLOR: #1f497d"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Sohn Law PLLC<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 11pt; BACKGROUND: white; COLOR: #1f497d">10900 NE 4th Street,
Suite 1850<o:p></o:p></SPAN></P>
<P class=MsoNormal><SPAN
style="FONT-SIZE: 11pt; BACKGROUND: white; COLOR: #1f497d">Bellevue, WA
98004</SPAN><SPAN style="COLOR: #1f497d"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Tel: 206.617.7874<o:p></o:p></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Fax: 425.732.9748
<B><o:p></o:p></B></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Email: <A
href="mailto:jennifer@sohn-law.com" target=_blank><SPAN
style="COLOR: #0563c1">jennifer@sohn-law.com</SPAN></A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d"><A href="http://www.sohn-law.com/"
target=_blank><SPAN
style="COLOR: #0563c1">http://www.sohn-law.com</SPAN></A></SPAN><SPAN
style="COLOR: #1f497d"><o:p></o:p></SPAN></P>
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<P class=MsoNormal style="BACKGROUND: white"><SPAN
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