# Treatment of Community Income for Certain Individuals Not Filing Joint Returns
> **IRS** · Final regulations. · Published 2003-07-10 · Effective 2003-07-10 · 68 FR 41067
## Document
- **Document number:** 03-17386
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 41067
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-07-10
- **Effective date:** 2003-07-10
- **Treasury docket:** TD 9074
## Abstract

This document contains final regulations relating to the treatment of community income under Internal Revenue Code section 66 for certain married individuals in community property states who do not file joint Federal income tax returns. The final regulations also reflect changes in the law made by the Internal Revenue Service Restructuring and Reform Act of 1998.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/07/10/03-17386/treatment-of-community-income-for-certain-individuals-not-filing-joint-returns)
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