Community Property States
Alaska (has an ersatz “elect-in” system used mostly for federal income tax law)
Arizona (Mexico-Spanish common law heritage)
California (Mexico-Spanish common law heritage)
Idaho (Mexico-Spanish common law heritage)
Louisiana (Spanish common law heritage and Napoleonic Code)
Nevada (Mexico-Spanish common law heritage)
New Mexico (Mexico-Spanish common law heritage)
Texas (Mexico / statutory community property – Constitution, Article XVI, Section 15)
Washington (Mexico-Spanish common law heritage)
Wisconsin (Uniform Marital Property Act)
Puerto Rico (Spain)
Collection of Taxes in Community Property States
A written post-nuptial agreement executed before it is needed, may avoid of some of the negative consequences of married filing separately. This can be a way to protect community property assets whereby the spouse with certain issues (such as old unpaid IRS tax liabilities, or current income from a different U.S. state) would waive any community property interest in the other spouse’s future earnings or property. This should only be done after careful consideration of all the relevant facts and circumstances, If not done properly, such actions may be subject to challenge by the creditor or the IRS as a fraudulent transfer.
What Are Post-Nuptial Agreements and Should My Spouse and I Create One
Sample post-nuptial agreement.