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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'>I see… Thanks.<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>Martin Silver<br><b>Sent:</b> Friday, March 27, 2015 6:02 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><div><div><div><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:black'>IRS does not respect a contract to opt out of the joint liability on a federal return. <o:p></o:p></span></p></div><div><div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> <o:p></o:p></span></p></div><div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> <a href="mailto:jennifer@sohn-law.com" title="jennifer@sohn-law.com">Jennifer Y. Sohn</a> <o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>Sent:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> Friday, March 27, 2015 5:18 PM<o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>To:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> <a href="mailto:wsbapt@lists.wsbarppt.com" title="wsbapt@lists.wsbarppt.com">'WSBA Probate & Trust Listserv'</a> <o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>Subject:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> Re: [WSBAPT] Filing jointly vs separately and effect on CP<o:p></o:p></span></p></div></div></div><div><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:black'> <o:p></o:p></span></p></div></div><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Thanks very much, she doesn’t want to do a post-nup agreement, but it seems like the tax return won’t weigh in on the character of the underlying assets/income. But, it seems like she may need an agreement on the tax liability so that she is not jointly liable for the husband’s taxes.<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><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 again,<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><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 Sohn<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><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 #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:black'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:black'> <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>Martin Silver<br><b>Sent:</b> Friday, March 27, 2015 4:50 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><span style='color:black'> <o:p></o:p></span></p><div><div><div><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:black'>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. <o:p></o:p></span></p></div><div><div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> <o:p></o:p></span></p></div><div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> <a href="mailto:jennifer@sohn-law.com" title="jennifer@sohn-law.com">Jennifer Y. Sohn</a> <o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>Sent:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> Friday, March 27, 2015 1:05 PM<o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>To:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> <a href="mailto:wsbapt@lists.wsbarppt.com" title="wsbapt@lists.wsbarppt.com">'WSBA Probate & Trust Listserv'</a> <o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>Subject:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> [WSBAPT] Filing jointly vs separately and effect on CP<o:p></o:p></span></p></div></div></div><div><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:black'> <o:p></o:p></span></p></div></div><div><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='color:black'> </span><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='color:black'> </span><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><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='color:black'> </span><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> </span><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-family:"Calibri",sans-serif;color:black'><hr size=3 width="100%" align=center></span></div><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:black'>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></span></p></div></div></div><div class=MsoNormal align=center style='text-align:center'><span style='font-family:"Calibri",sans-serif;color:black'><hr size=3 width="100%" align=center></span></div><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:black'>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></span></p></div></div></div></div></body></html>