The new IRS policy is mandatory for income earned in 2010 (returns for which are filed in 2011) and affects not just you and your wife, but all married couples in Californiawhether same-sex or different-sexas well as all registered domestic partners (RDPs) in California, Nevada and Washington. Those are the three states that both have "community property" laws and that also recognize that same-sex couples can acquire community property. There are a total of 10 states with community property laws, but seven of those states (Alaska, Arizona, Idaho, Louisiana, New Mexico, Texas and Wisconsin) have not yet applied those laws to same-sex relationships.