General Information on Form 8958
From the ProSeries Tax Help for Form 8958:
FORM 8958 - ALLOCATION OF TAX AMOUNTS BETWEEN CERTAIN INDIVIDUALS IN COMMUNITY PROPERTY STATES
In accordance with IRS Revenue Ruling 2013-17, for federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex. The individuals are considered married for federal tax purposes even if the state (or foreign country) in which they now live does not recognize same-sex marriage.
Individuals who have entered into a Registered Domestic Partnership (RDP) that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes.
Form 8958 must be completed if the taxpayer:
- is married filing separately
- resides in a community property state
- is filing as single or as head of household
- is in a same-sex Registered Domestic Partnership (RDP)
- resides in California, Nevada or Washington
The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin.