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Internal Revenue Code · 26 U.S.C.

§ 879. Tax treatment of certain community income in the case of nonresident alien individuals

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 879

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
October 4, 1976 by Pub. L. 94–455
Last amended
October 22, 1986 by Pub. L. 99–514
Amendments
3 dated changes in the source credit
Length
3 subsections · 334 words · about 1 min to read
Defines
2 terms
Cross-references
cites 4; cited by 1 Code section and 6 other regulations
Regulations
1 issued under this section
(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),
(3) 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
(4) All other such community income shall be treated as provided in the applicable community property law.
(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.

(2) Community property laws

The term “community property laws” means the community property laws of a State, a foreign country, or a possession of the United States.

(3) Determination of marital status

The determination of marital status shall be made under section 7703(a).

(Added Pub. L. 94–455, title X, § 1012(b)(1), Oct. 4, 1976, 90 Stat. 1613; amended Pub. L. 97–34, title I, § 111(b)(4), Aug. 13, 1981, 95 Stat. 194; Pub. L. 98–369, div. A, title I, § 139(a), (b)(1), July 18, 1984, 98 Stat. 677; Pub. L. 99–514, title XIII, § 1301(j)(9), Oct. 22, 1986, 100 Stat. 2658.)

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

Regulations under this section

Treasury regulations (26 CFR) issued under § 879

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 4 other sections

Cited by 1 Code section

Cited in 6 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 99–514Parts changed in 1986: (c)(3)
  2. Amended by Pub. L. 98–369Parts changed in 1984: (a)
  3. Amended by Pub. L. 97–34Parts changed in 1981: (a)(1)
  4. Added by Pub. L. 94–455

Where it sits in the Code

  1. Subtitle A Income Taxes
  2. Chapter 1 NORMAL TAXES AND SURTAXES
  3. Subchapter N Tax Based on Income From Sources Within or Without the United States
  4. Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
  5. Subpart A Nonresident Alien Individuals

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1986—Subsec. (c)(3). Pub. L. 99–514 substituted “section 7703(a)” for “section 143(a)”.

1984—Pub. L. 98–369, § 139(b)(1), substituted “nonresident alien individuals” for “a resident or citizen of the United States who is married to a nonresident alien individual” in section catchline.

Subsec. (a). Pub. L. 98–369, § 139(a), substituted in provision preceding par. (1) “married couple 1 or both of whom are nonresident alien individuals” for “citizen or resident of the United States who is married to a nonresident alien individual”.

1981—Subsec. (a)(1). Pub. L. 97–34 substituted “section 911(d)(2)” for “section 911(b)”.

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.

Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title I, § 139(c), July 18, 1984, 98 Stat. 677, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1984.”

Effective Date of 1981 Amendment

Amendment by Pub. L. 97–34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as a note under section 911 of this title.

Effective Date

Section applicable to taxable years beginning after Dec. 31, 1976, see section 1012(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 6013 of this title.