When married filing separately in California, which is a community property state, what is considered community income and what is considered separate income?  Of course, they say you need to split community income when doing a MFS return but don't link you to or explain what is considered community income. 

https://www.ftb.ca.gov/file/personal/filing-status/married-rdp-filing-separately.html

Anyone know where I can find the section in CA law where it explains community vs. separate income?