§ 879. Tax treatment of certain community income in the case of nonresident alien individuals
(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),
(b)
Exception where election under section
6013
(g) is in effect
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 rules
For purposes of this section—
(1)
Community income
The term “community income” means income which, under applicable community property laws, is treated as community income.