26 U.S.C. § 879: Tax treatment of certain community income in the case of nonresident alien individuals

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, Trade or business income, and a partner’s distributive share of partnership income, shall be treated as provided in section 1402(a)(5), 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 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. The 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).