These include a provisional decree, a temporary decree (not definitive) and a decree on maintenance during the period (pending measures at the final decree or agreement). A decree of legal separation or separate maintenance may or may not put an end to the conjugal community. The court making the decree may terminate the conjugal community and divide the property among the spouses. It works as a kind of wash if you and your spouse get comparable income. That`s $12,400 for each of you, just as you could submit a separate return if you share that standard $24,800 deduction by both of you. But if you earn a lot more than your spouse – or maybe they don`t work at all – that 24,800 $US can be strongly deducted from your taxable income. This rule generally applies to all property received after 18 July 1984 as part of an act of divorce or separation in force after that date. It also applies to all other property received after 1983 for which you and your spouse (or former spouse) made a “Section 1041 election” to apply this rule. . . .