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

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: 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. For purposes of this section— 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).