Separate Property

Separate Property means, in community property states, property acquired by either spouse before marriage or by gift or devise after marriage, as distinct from community property. Income from separate property is taxed to its owner.

Separate Property and California Tax

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All property owned separately by the husband or wife before marriage. It is also property acquired separately after marriage by the husband or wife as a gift, devise, bequest or inheritance. Separate property may be acquired during marriage by purchase with separate funds, by exchanging the separate property, or in accordance with a pre- or post-nuptial agreement.