Editing Community property (section)

===United States===
{{main|Community property in the United States}}
[[File:Community property states.svg|thumb|Map of the United States with community property states in red. Additionally, [[Alaska]], [[Florida]], [[Kentucky]], and [[Tennessee]] are elective community property states, and of the five inhabited US territories, [[Puerto Rico]] and [[Guam]] are community property jurisdictions.]]

The United States has nine community property states: [[Arizona]], [[California]], [[Idaho]], [[Louisiana]], [[Nevada]], [[New Mexico]], [[Texas]], [[Washington (state)|Washington]], and [[Wisconsin]].<ref name="auto">{{Cite web |url=https://www.irs.gov/irm/part25/irm_25-018-001.html |title=Internal Revenue Manual – 25.18.1 Basic Principles of Community Property Law |website=www.irs.gov |access-date=2016-08-05}}</ref> Four other states have adopted optional community property systems. [[Alaska]] allows spouses to create community property by entering into a community property agreement or by creating a community property trust.<ref>See Alaska Stat. §§&nbsp;34.77.020 – 34.77.995</ref> In 2010, [[Tennessee]] adopted a law similar to Alaska's and allows residents and non-residents to opt into community property through a community property trust.<ref>{{cite web |url=https://www.wyattfirm.com/uploads/1057/doc/EP_News_and_Update_Community_Property.pdf |title=Community Property Joint Revocable Trust |publisher=Wyatt Tarrant & Combs|first1=A. Stephen |last1=McDaniel |first2=C. Michael |last2=Adams Jr}}</ref> More recently, [[Kentucky]] adopted an optional community property system in 2020, allowing residents and non-residents to establish community property trusts.<ref>[[Kentucky Revised Statutes]] §§&nbsp;[https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49988 386.620], [https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49989 622], [https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49990 624].</ref> Finally, in 2021 Florida adopted a similar law, allowing citizens and noncitizens to establish community property trusts.<ref>{{cite web |url=https://ptmlegal.com/blog/everything-you-need-to-know-about-floridas-community-property-trust-act |title=Everything You Need to Know About Florida's Community Property Trust Act |publisher=PTM Trust and Estate Law|first1=Blakely |last1=Moore}}</ref> The commonwealth of [[Puerto Rico]] allows property to be owned as community property also<ref name="auto"/> as do several Native American jurisdictions.

Division of community property may take place by item by splitting all items or by values. In some jurisdictions, such as [[California]], a 50/50 division of community property is strictly mandated by statute<ref>See [https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?division=7.&part=2.&lawCode=FAM California Family Code section 2550].</ref> so the focus then shifts to whether particular items are to be classified as community or separate property. In other jurisdictions, such as [[Texas]], a divorce court may decree an "[[equitable distribution]]" of community property, which may result in an ''unequal division'' of such. In non-community property states property may be divided by equitable distribution. Generally speaking, the property that each partner brings into the marriage or receives by gift, bequest or devise during marriage is called '''separate property''' (not community property). See [[division of property]]. Division of community debts may not be the same as division of community property. For example, in California, community property is required to be divided "equally" while community debt is required to be divided "equitably".<ref>See ''In re Marriage of Eastis'', [http://online.ceb.com/CalCases/CA3/47CA3d459.htm 47 Cal. App. 3d 459] (1975).</ref>