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<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV>IRS does not respect a contract to opt out of the joint liability on a
federal return. </DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV style="FONT: 10pt tahoma">
<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 5:18 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> Re: [WSBAPT] Filing jointly vs separately and effect on
CP</DIV></DIV></DIV>
<DIV> </DIV></DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV class=WordSection1>
<P class=MsoNormal><SPAN
style='FONT-SIZE: 11pt; 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='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
again,<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'>Jennifer
Sohn<o:p></o:p></SPAN></P>
<P class=MsoNormal><A name=_MailEndCompose><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif; COLOR: #1f497d'><o:p></o:p></SPAN></A> </P>
<DIV>
<DIV
style="BORDER-TOP: #e1e1e1 1pt solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 3pt; PADDING-LEFT: 0in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in">
<P class=MsoNormal><B><SPAN
style='FONT-SIZE: 11pt; FONT-FAMILY: "Calibri",sans-serif'>From:</SPAN></B><SPAN
style='FONT-SIZE: 11pt; 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 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><o:p></o:p> </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: 10pt; 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: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'>From:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'> <A
title=jennifer@sohn-law.com href="mailto: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: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'>Sent:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; 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: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'>To:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'> <A
title=wsbapt@lists.wsbarppt.com href="mailto: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: 10pt; FONT-FAMILY: "Tahoma",sans-serif; COLOR: black'>Subject:</SPAN></B><SPAN
style='FONT-SIZE: 10pt; 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: 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="COLOR: black"> </SPAN><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="COLOR: black"> </SPAN><SPAN
style='FONT-SIZE: 11pt; 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: 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>
<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">Confidential. This electronic mail
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<P class=MsoNormal style="BACKGROUND: white"><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Circular 230 Disclaimer. Any U.S.
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