Publication 555 discusses community property laws that affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Current revision Publication 555 PDF (HTML | eBook EPUB) Recent developments None at this time. Other items you may find useful All revisions for Publication 555 Answers to frequently asked questions for registered domestic partners and individuals in civil unions Low Income Taxpayer Clinics Questions and answers for the additional Medicare tax About Publication 501, Exemptions, Standard Deduction, and Filing Information Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 4972, Tax on Lump-Sum Distributions About Form 8857, Request for Innocent Spouse Relief About Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States About Schedule SE (Form 1040), Self-Employment Tax