{"identifier":"/us/usc/t26/s879","title":26,"num":"\u00a7\u202f879.","heading":"Tax treatment of certain community income in the case of nonresident alien individuals","text":"\u00a7\u202f879.\nTax treatment of certain community income in the case of nonresident alien individuals\n(a)\nGeneral rule\nIn the case of a married couple 1 or both of whom are nonresident alien individuals and who have community income for the taxable year, such community income shall be treated as follows:\n(1) Earned income (within the meaning of section 911(d)(2)), other than trade or business income and a partner\u2019s distributive share of partnership income, shall be treated as the income of the spouse who rendered the personal services,\n(2) Trade or business income, and a partner\u2019s distributive share of partnership income, shall be treated as provided in section 1402(a)(5),\n(3) Community income not described in paragraph (1) or (2) which is derived from the separate property (as determined under the applicable community property law) of one spouse shall be treated as the income of such spouse, and\n(4) All other such community income shall be treated as provided in the applicable community property law.\n(b)\nException where election under section 6013(g) is in effect\nSubsection (a) shall not apply for any taxable year for which an election under subsection (g) or (h) of section 6013 (relating to election to treat nonresident alien individual as resident of the United States) is in effect.\n(c)\nDefinitions and special rules\nFor purposes of this section\u2014\n(1)\nCommunity income\nThe term \u201ccommunity income\u201d means income which, under applicable community property laws, is treated as community income.\n(2)\nCommunity property laws\nThe term \u201ccommunity property laws\u201d means the community property laws of a State, a foreign country, or a possession of the United States.\n(3)\nDetermination of marital status\nThe determination of marital status shall be made under section 7703(a).","url":"https://projectusc.org/usc/t26/s879.html","content":[{"t":"sec","id":"/us/usc/t26/s879","children":[{"t":"num","text":"\u00a7\u202f879."},{"t":"heading","text":"Tax treatment of certain community income in the case of nonresident alien individuals"},{"t":"subsec","id":"/us/usc/t26/s879/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"General rule"},{"t":"chapeau","text":"In the case of a married couple 1 or both of whom are nonresident alien individuals and who have community income for the taxable year, such community income shall be treated as follows:"},{"t":"para","id":"/us/usc/t26/s879/a/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" Earned income (within the meaning of section 911(d)(2)), other than trade or business income and a partner\u2019s distributive share of partnership income, shall be treated as the income of the spouse who rendered the personal services,","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s879/a/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" Trade or business income, and a partner\u2019s distributive share of partnership income, shall be treated as provided in section 1402(a)(5),","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s879/a/3","children":[{"t":"num","text":"(3)"},{"t":"content","text":" Community income not described in paragraph (1) or (2) which is derived from the separate property (as determined under the applicable community property law) of one spouse shall be treated as the income of such spouse, and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s879/a/4","children":[{"t":"num","text":"(4)"},{"t":"content","text":" All other such community income shall be treated as provided in the applicable community property law.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s879/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Exception where election under section 6013(g) is in effect"},{"t":"content","children":[{"t":"p","text":"Subsection (a) shall not apply for any taxable year for which an election under subsection (g) or (h) of section 6013 (relating to election to treat nonresident alien individual as resident of the United States) is in effect.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s879/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Definitions and special rules"},{"t":"chapeau","text":"For purposes of this section\u2014"},{"t":"para","id":"/us/usc/t26/s879/c/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Community income"},{"t":"content","children":[{"t":"p","text":"The term \u201ccommunity income\u201d means income which, under applicable community property laws, is treated as community income.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s879/c/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Community property laws"},{"t":"content","children":[{"t":"p","text":"The term \u201ccommunity property laws\u201d means the community property laws of a State, a foreign country, or a possession of the United States.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s879/c/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Determination of marital status"},{"t":"content","children":[{"t":"p","text":"The determination of marital status shall be made under section 7703(a).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}