We’re proud to announce that Tax Partner Dana McCartney was recently featured as a guest contributor for The Tax Adviser.

The article “Community Property Conundrums Abound“, emphasizes the complexities of community property laws for tax practitioners, particularly in the context of married clients filing separately or when considering the tax implications for a surviving spouse. Community property states include Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin, with Alaska, South Dakota, and Tennessee allowing for elective community property. The IRS treats elective community property differently from statutory community property. Practitioners must understand community property laws to accurately prepare federal and state tax returns, especially as society becomes more mobile, affecting clients moving between community and common law states.

About Dana McCartney

Dana began her career with PricewaterhouseCoopers before joining Maxwell Locke & Ritter in 2004. As a partner in our tax compliance & advisory practice, she provides tax compliance and consulting services for clients, with a focus on high-net-worth individuals and their related partnerships, trusts, CRUTS, and foundations.

About The Tax Adviser

The Tax Adviser is a monthly publication of the American Institute of CPAs, providing tax practitioners with timely, in-depth, practical, and comprehensive information on federal and state tax developments.

Read the article