> the payment of taxes on a joint return is the single most important evidence of whether income is considered marital income or separate income, I would expec

> the payment of taxes on a joint return is the single most important evidence of whether income is considered marital income or separate income, I would expect that in the absence of prenup/postnup, the laws of the community property jurisdiction would take effect, making all earned income community income. Which law or regulation, for example in California, states that federal tax must be paid on income via a joint tax return for it to be treated as community income? What if in the same year as the 83(b) election, the MFJ return shows no tax liability, due to credits, little other income, large deductions, etc. Does that suddenly make community property law moot?