IRS · Official form

Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States

Form 8958 splits income, deductions, and withholding between spouses or registered domestic partners who file separately in a community property state. Fill in the official IRS PDF below and download it.

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What is 8958?

Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States, shows how each item of income, deduction, and tax withholding is divided between two people with community property rights who are filing separate federal returns. Community property law generally treats income earned during the marriage or partnership as belonging equally to both people, so each separate return must reflect the allocated amounts rather than just what each person personally earned.

The form lists each category, such as wages, interest, dividends, self-employment income, and withholding, with columns showing the total amount and how much is allocated to each person. Both partners typically attach a copy to their own returns so the IRS can match the allocations.

Who files 8958?

Married couples in community property states filing separate federal returns
Registered domestic partners in states that extend community property treatment to RDPs
Spouses living apart who still have community income to allocate under their state’s rules
Anyone amending a separate-filing return that should have included the allocation

How to fill out 8958

List each income item for both people: wages by employer, interest, dividends, business income, and so on.
Enter the total amount of each item, then allocate it between the two columns following your state’s community property rules.
Allocate deductions, credits, and federal income tax withholding the same way.
Make sure the amounts on your own return match the column allocated to you.
Download the finished PDF and attach it to your separately filed return.

Quick fill 8958 on this page

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These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 100 fields

Your first name and initial

Your last name

Your social security number (S S N).

Spouse’s or partner’s first name and initial

Spouse’s or partner’s last name

Spouse's or partner's S S N.

Column: B. Allocated to Spouse or R D P. S S N. First 3 digits.

Column: B. Allocated to Spouse or R D P. S S N. Middle 2 digits.

Column: B. Allocated to Spouse or R D P. S S N. Last 4 digits.

Column: C. Allocated to Spouse or R D P. S S N. First 3 digits.

Column: C. Allocated to Spouse or R D P. S S N. Middle 2 digits.

Column: C. Allocated to Spouse or R D P. S S N. Last 4 digits.

1 Wages (each employer)

Row: 1. Wages (each employer). 1. Column: A. Total Amount.

Row: 1. Wages (each employer). 1. Column: B. Allocated to Spouse or R D P.

Row: 1. Wages (each employer). 1. Column: C. Allocated to Spouse or R D P.

Row: 1. Wages (each employer). 2.

Row: 1. Wages (each employer). 2. Column: A. Total Amount.

Row: 1. Wages (each employer). 2. Column: B. Allocated to Spouse or R D P.

Row: 1. Wages (each employer). 2. Column: C. Allocated to Spouse or R D P.

Row: 1. Wages (each employer). 3.

Row: 1. Wages (each employer). 3. Column: A. Total Amount.

Row: 1. Wages (each employer). 3. Column: B. Allocated to Spouse or R D P.

Row: 1. Wages (each employer). 3. Column: C. Allocated to Spouse or R D P.

Row: 1. Wages (each employer). 4.

Row: 1. Wages (each employer). 4. Column: A. Total Amount.

Row: 1. Wages (each employer). 4. Column: B. Allocated to Spouse or R D P.

Row: 1. Wages (each employer). 4. Column: C. Allocated to Spouse or R D P.

Row: 1. Wages (each employer). 5.

Row: 1. Wages (each employer). 5. Column: A. Total Amount.

Row: 1. Wages (each employer). 5. Column: B. Allocated to Spouse or R D P.

Row: 1. Wages (each employer). 5. Column: C. Allocated to Spouse or R D P.

2 Interest income (each payer)

Row: 2. Interest income (each payer). 1. Column: A. Total Amount.

Row: 2. Interest income (each payer). 1. Column: B. Allocated to Spouse or R D P.

Row: 2. Interest income (each payer). 1. Column: C. Allocated to Spouse or R D P.

Row: 2. Interest income (each payer). 2.

Row: 2. Interest income (each payer). 2. Column: A. Total Amount.

Row: 2. Interest income (each payer). 2. Column: B. Allocated to Spouse or R D P.

Row: 2. Interest income (each payer). 2. Column: C. Allocated to Spouse or R D P.

Row: 2. Interest income (each payer). 3.

Row: 2. Interest income (each payer). 3. Column: A. Total Amount.

Row: 2. Interest income (each payer). 3. Column: B. Allocated to Spouse or R D P.

Row: 2. Interest income (each payer). 3. Column: C. Allocated to Spouse or R D P.

3 Dividends (each payer)

Row: 3. Dividends (each payer). 1. Column: A. Total Amount.

Row: 3. Dividends (each payer). 1. Column: B. Allocated to Spouse or R D P.

Row: 3. Dividends (each payer). 1. Column: C. Allocated to Spouse or R D P.

Row: 3. Dividends (each payer). 2.

Row: 3. Dividends (each payer). 2. Column: A. Total Amount.

Row: 3. Dividends (each payer). 2. Column: B. Allocated to Spouse or R D P.

Row: 3. Dividends (each payer). 2. Column: C. Allocated to Spouse or R D P.

Row: 3. Dividends (each payer). 3.

Row: 3. Dividends (each payer). 3. Column: A. Total Amount.

Row: 3. Dividends (each payer). 3. Column: B. Allocated to Spouse or R D P.

Row: 3. Dividends (each payer). 3. Column: C. Allocated to Spouse or R D P.

4 State income tax refund

Row: 4. State income tax refund. Column: A. Total Amount.

Row: 4. State income tax refund. Column: B. Allocated to Spouse or R D P.

Row: 4. State income tax refund. Column: C. Allocated to Spouse or R D P.

5 Self-employment income (see instructions)

Row: 5. Self-employment income (see instructions). 1. Column: A. Total Amount.

Row: 5. Self-employment income (see instructions). 1. Column: B. Allocated to Spouse or R D P.

Row: 5. Self-employment income (see instructions). 1. Column: C. Allocated to Spouse or R D P.

Row: 5. Self-employment income (see instructions). 2.

Row: 5. Self-employment income (see instructions). 2. Column: A. Total Amount.

Row: 5. Self-employment income (see instructions). 2. Column: B. Allocated to Spouse or R D P.

Row: 5. Self-employment income (see instructions). 2. Column: C. Allocated to Spouse or R D P.

Row: 5. Self-employment income (see instructions). 3.

Row: 5. Self-employment income (see instructions). 3. Column: A. Total Amount.

Row: 5. Self-employment income (see instructions). 3. Column: B. Allocated to Spouse or R D P.

Row: 5. Self-employment income (see instructions). 3. Column: C. Allocated to Spouse or R D P.

6 Capital gains and losses

Row: 6. Capital gains and losses. 1. Column: A. Total Amount.

Row: 6. Capital gains and losses. 1. Column: B. Allocated to Spouse or R D P.

Row: 6. Capital gains and losses. 1. Column: C. Allocated to Spouse or R D P.

Row: 6. Capital gains and losses. 2.

Row: 6. Capital gains and losses. 2. Column: A. Total Amount.

Row: 6. Capital gains and losses. 2. Column: B. Allocated to Spouse or R D P.

Row: 6. Capital gains and losses. 2. Column: C. Allocated to Spouse or R D P.

7 Pension income

Row: 7. Pension income. 1. Column: A. Total Amount.

Row: 7. Pension income. 1. Column: B. Allocated to Spouse or R D P.

Row: 7. Pension income. 1. Column: C. Allocated to Spouse or R D P.

Row: 7. Pension income. 2.

Row: 7. Pension income. 2. Column: A. Total Amount.

Row: 7. Pension income. 2. Column: B. Allocated to Spouse or R D P.

Row: 7. Pension income. 2. Column: C. Allocated to Spouse or R D P.

8 Rents, royalties, partnerships, estates, trusts

Row: 8. Rents, royalties, partnerships, estates, trusts. 1. Column: A. Total Amount.

Row: 8. Rents, royalties, partnerships, estates, trusts. 1. Column: B. Allocated to Spouse or R D P.

Row: 8. Rents, royalties, partnerships, estates, trusts. 1. Column: C. Allocated to Spouse or R D P.

Row: 8. Rents, royalties, partnerships, estates, trusts. 2.

Row: 8. Rents, royalties, partnerships, estates, trusts. 2. Column: A. Total Amount.

Row: 8. Rents, royalties, partnerships, estates, trusts. 2. Column: B. Allocated to Spouse or R D P.

Row: 8. Rents, royalties, partnerships, estates, trusts. 2. Column: C. Allocated to Spouse or R D P.

Row: 8. Rents, royalties, partnerships, estates, trusts. 3.

Row: 8. Rents, royalties, partnerships, estates, trusts. 3. Column: A. Total Amount.

Row: 8. Rents, royalties, partnerships, estates, trusts. 3. Column: B. Allocated to Spouse or R D P.

Row: 8. Rents, royalties, partnerships, estates, trusts. 3. Column: C. Allocated to Spouse or R D P.

Page 2 102 fields

Page 2. Column: B. Allocated to Spouse or R D P. S S N. First 3 digits.

Column: B. Allocated to Spouse or R D P. S S N. Middle 2 digits.

Column: B. Allocated to Spouse or R D P. S S N. Last 4 digits.

Column: C. Allocated to Spouse or R D P. S S N. First 3 digits.

Column: C. Allocated to Spouse or R D P. S S N. Middle 2 digits.

Column: C. Allocated to Spouse or R D P. S S N. Last 4 digits.

9 Deductible part of self-employment tax (see instructions)

Row: 9. Deductible part of self-employment tax (see instructions). 1. Column: A. Total Amount.

Row: 9. Deductible part of self-employment tax (see instructions). 1. Column: B. Allocated to Spouse or R D P.

Row: 9. Deductible part of Self-Employment Tax (See instructions). 1. Column: C. Allocated to Spouse or R D P.

Row: 9. Deductible part of self-employment tax (see instructions). 2.

Row: 9. Deductible part of self-employment tax (see instructions). 2. Column: A. Total Amount.

Row: 9. Deductible part of self-employment tax (see instructions). 2. Column: B. Allocated to Spouse or R D P.

Row: 9. Deductible part of self-employment tax (see instructions). 2. Column: C. Allocated to Spouse or R D P.

Row: 9. Deductible part of self-employment tax (see instructions). 3.

Row: 9. Deductible part of self-employment tax (see instructions). 3. Column: A. Total Amount.

Row: 9. Deductible part of self-employment tax (see instructions). 3. Column: B. Allocated to Spouse or R D P.

Row: 9. Deductible part of self-employment tax (see instructions). 3. Column: C. Allocated to Spouse or R D P.

Row: 9. Deductible part of self-employment tax (see instructions). 4.

Row: 9. Deductible part of self-employment tax (see instructions). 4. Column: A. Total Amount.

Row: 9. Deductible part of self-employment tax (see instructions). 4. Column: B. Allocated to Spouse or R D P.

Row: 9. Deductible part of self-employment tax (see instructions). 4. Column: C. Allocated to Spouse or R D P.

10 Self-employment tax (see instructions)

Row: 10. Self-employment tax (see instructions). 1. Column: A. Total Amount.

Row: 10. Self-employment tax (see instructions). 1. Column: B. Allocated to Spouse or R D P.

Row: 10. Self-employment tax (see instructions). 1. Column: C. Allocated to Spouse or R D P.

Row: 10. Self-employment tax (see instructions). 2.

Row: 10. Self-employment tax (see instructions). 2. Column: A. Total Amount.

Row: 10. Self-employment tax (see instructions). 2. Column: B. Allocated to Spouse or R D P.

Row: 10. Self-employment tax (see instructions). 2. Column: C. Allocated to Spouse or R D P.

Row: 10. Self-employment tax (see instructions). 3.

Row: 10. Self-employment tax (see instructions). 3. Column: A. Total Amount.

Row: 10. Self-employment tax (see instructions). 3. Column: B. Allocated to Spouse or R D P.

Row: 10. Self-employment tax (see instructions). 3. Column: C. Allocated to Spouse or R D P.

Row: 10. Self-employment tax (see instructions). 4.

Row: 10. Self-employment tax (see instructions). 4. Column: A. Total Amount.

Row: 10. Self-employment tax (see instructions). 4. Column: B. Allocated to Spouse or R D P.

Row: 10. Self-employment tax (see instructions). 4. Column: C. Allocated to Spouse or R D P.

11 Taxes withheld

Row: 11. Taxes withheld. 1. Column: A. Total Amount.

Row: 11. Taxes withheld. 1. Column: B. Allocated to Spouse or R D P.

Row: 11. Taxes withheld. 1. Column: C. Allocated to Spouse or R D P.

Row: 11. Taxes withheld. 2.

Row: 11. Taxes withheld. 2. Column: A. Total Amount.

Row: 11. Taxes withheld. 2. Column: B. Allocated to Spouse or R D P.

Row: 11. Taxes withheld. 2. Column: C. Allocated to Spouse or R D P.

Row: 11. Taxes withheld. 3.

Row: 11. Taxes withheld. 3. Column: A. Total Amount.

Row: 11. Taxes withheld. 3. Column: B. Allocated to Spouse or R D P.

Row: 11. Taxes withheld. 3. Column: C. Allocated to Spouse or R D P.

Row: 11. Taxes withheld. 4.

Row: 11. Taxes withheld. 4. Column: A. Total Amount.

Row: 11. Taxes withheld. 4. Column: B. Allocated to Spouse or R D P.

Row: 11. Taxes withheld. 4. Column: C. Allocated to Spouse or R D P.

12 Other items such as social security benefits, unemployment compensation, deductions, credits, etc.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 1. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 1. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 1. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 2.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 2. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 2. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 2. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 3.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 3. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 3. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 3. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 4.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 4. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 4. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 4. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 5.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 5. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 5. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 5. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 6.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 6. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 6. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 6. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 7.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 7. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 7. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 7. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 8.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 8. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 8. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 8. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 9.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 9. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 9. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 9. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 10.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 10. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 10. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 10. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 11.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 11. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 11. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 11. Column: C. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 12.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 12. Column: A. Total Amount.

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 12. Column: B. Allocated to

Row: 12. Other items such as social security benefits, unemployment compensation, deductions, credits, etc. 12. Column: C. Allocated to

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Frequently asked questions

Which states are community property states?

Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. A few states also allow opt-in community property arrangements; check the form instructions and your state law for how your property is classified.

Do both spouses file Form 8958?

Each person filing a separate return generally attaches the form showing the same allocation, so the two returns are consistent and together account for all of the community income.

Is everything split 50/50?

Community income is generally split equally, but separate property income, such as income from assets owned before the marriage, may belong entirely to one person. State law controls what is community versus separate.

Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States

What is 8958?

Who files 8958?

How to fill out 8958

Quick fill 8958 on this page

Frequently asked questions

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