Select Taxpayer or Spouse at the top of the form. Complete Part I for each year.
If the answer to line 4 is Yes, skip line 5 and go to line 6.
If the answer to line 4 is No, go to line 5.
If the answer to line 5 is Yes, go to page 2 of the instructions on Community Property Laws.
If the answer to line 5 is No, stop here. Do not file this form for that tax year.
Note: Form 8857 can be found in the Miscellaneous package in UltimateTax.