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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Thanks for your responses!<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Best regards,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Jennifer<o:p></o:p></span></p><p class=MsoNormal><a name="_MailEndCompose"><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></a></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Eric Nelsen<br><b>Sent:</b> Friday, March 27, 2015 4:02 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Filing jointly vs separately and effect on CP<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Commingling only occurs where assets are mixed together in a way that makes them actually untraceable to their separate property origins.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>In re Marriage of Skarbek, 100 Wn. App. 444, 448, 997 P.2d 447 (2000); <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>In re Marriage of Pearson-Maines, 70 Wn. App. 860, 866, 855 P.2d 1210 (1993)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>I don't think a joint tax return would have any effect in that way. How stuff is classified on a tax return won't affect traceability. Lumping together interest income, say, from two separate accounts and a community account won't make it impossible to look at the account records themselves to trace origin.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Actually, I wonder about the use of separate returns in previous years. I know the IRS has some funny ideas about how community property income is supposed to be reported. But that's all I know--enough to flag the issue for an accountant.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'>Eric<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'>Eric C. Nelsen<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'>SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'>1320 University St<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'>Seattle WA 98101-2837<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'>phone 206-625-0092<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:#1F497D'>fax 206-625-9040<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Jennifer Y. Sohn<br><b>Sent:</b> Friday, March 27, 2015 1:06 PM<br><b>To:</b> 'WSBA Probate & Trust Listserv'<br><b>Subject:</b> [WSBAPT] Filing jointly vs separately and effect on CP<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;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:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Thanks in advance.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Best regards,<o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;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:11.0pt;color:#1F497D'>Attorney at Law <o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;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:11.0pt;color:#1F497D'>Sohn Law PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;background:white'>10900 NE 4th Street, Suite 1850<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;background:white'>Bellevue, WA 98004</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Tel: 206.617.7874<o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Fax: 425.732.9748 <b><o:p></o:p></b></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;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:11.0pt;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><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Confidential. This electronic mail transmission and any accompanying documents contain information belonging to the sender which may be confidential and legally privileged. This information is intended only for the use of the individual or entity to whom this electronic mail transmission was sent as indicated above. If you are not the intended recipient, any disclosure, copying, distribution, or action taken in reliance on the contents of the information contained in this transmission is strictly prohibited. If you have received this transmission in error, please delete the message. Thank you.</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Circular 230 Disclaimer. Any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and may not be used, for the purpose of (i) avoiding penalties under the internal revenue code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p></div></body></html>