2019 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter N - Tax Based on Income From Sources Within or Without the United States
Part II - Nonresident Aliens and Foreign Corporations
Subpart A - Nonresident Alien Individuals
Sec. 879 - Tax treatment of certain community income in the case of nonresident alien individuals
| 26 U.S.C. § 879 (2019) |
| §879. Tax treatment of certain community income in the case of nonresident alien individuals |
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(a) General rule
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: (1) Earned income (within the meaning of section 911(d)(2)), other than trade or business income and a partner's distributive share of partnership income, shall be treated as the income of the spouse who rendered the personal services, (2) Trade or business income, and a partner's distributive share of partnership income, shall be treated as provided in section 1402(a)(5), (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 (4) All other such community income shall be treated as provided in the applicable community property law. 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. (c) Definitions and special rulesFor purposes of this section— (1) Community incomeThe term "community income" means income which, under applicable community property laws, is treated as community income. The term "community property laws" means the community property laws of a State, a foreign country, or a possession of the United States. The determination of marital status shall be made under section 7703(a). |
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(Added Pub. L. 94–455, title X, §1012(b)(1), Oct. 4, 1976, 90 Stat. 1613; amended Pub. L. 97–34, title I, §111(b)(4), Aug. 13, 1981, 95 Stat. 194; Pub. L. 98–369, div. A, title I, §139(a), (b)(1), July 18, 1984, 98 Stat. 677; Pub. L. 99–514, title XIII, §1301(j)(9), Oct. 22, 1986, 100 Stat. 2658.) |
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AMENDMENTS
1986—Subsec. (c)(3). Pub. L. 99–514 substituted "section 7703(a)" for "section 143(a)". 1984—Pub. L. 98–369, §139(b)(1), substituted "nonresident alien individuals" for "a resident or citizen of the United States who is married to a nonresident alien individual" in section catchline. Subsec. (a). Pub. L. 98–369, §139(a), substituted in provision preceding par. (1) "married couple 1 or both of whom are nonresident alien individuals" for "citizen or resident of the United States who is married to a nonresident alien individual". 1981—Subsec. (a)(1). Pub. L. 97–34 substituted "section 911(d)(2)" for "section 911(b)". EFFECTIVE DATE OF 1986 AMENDMENTAmendment by Pub. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title. EFFECTIVE DATE OF 1984 AMENDMENTPub. L. 98–369, div. A, title I, §139(c), July 18, 1984, 98 Stat. 677, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1984." EFFECTIVE DATE OF 1981 AMENDMENTAmendment by Pub. L. 97–34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as a note under section 911 of this title. EFFECTIVE DATESection applicable to taxable years beginning after Dec. 31, 1976, see section 1012(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 6013 of this title. |
| United States Code, 2018 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subpart A - Nonresident Alien Individuals Sec. 879 - Tax treatment of certain community income in the case of nonresident alien individuals |
| section 879 |
| 2019 |
| January 24, 2020 |
| No |
| standard |
| 90 Stat. 1613 95 Stat. 194 98 Stat. 677 100 Stat. 2658 |
| Public Law 94-455, Public Law 97-34, Public Law 98-369, Public Law 99-514 |
