家里有一个人的收入低于$150k 可以通过 Married filing separately 办法吗？

下面的解释好像是说file separately, 在加州收入还是要加起来再评分，那是没有办法了？

Married filing separately

Imagine spouses who both earn income from work. One makes $40,000 a year, and the other makes $50,000. If they file a joint federal tax return, there’s no problem, regardless of where they live: They simply report a combined $90,000 in income.

Now say they want to file separate returns. In common-law states, it’s still not a problem: One spouse reports $40,000 on their return, and the other spouse reports $50,000 on theirs.

If they live in a community property state, though, each is entitled to half the other’s income:

Legally, they each have $45,000 in income ($90,000/2 = $45,000).

federal credit or state credit?

管他哪个，家里收入一高一低可以用这办法拿点credit 回来吗？

首先如果夫妻分开报税的话，夫妻中有一人modified gross income少于15万就可以拿到tax credit：

The Inflation Reduction Act places income limitations on who qualifies for the EV tax credit: 

• Single taxpayers or married people filing separately must have a modified adjusted gross income of $150,000 or less.

其次CA夫妻分开报税的income的计算方式是夫妻的community income的一半加自己的separate income。

California is a community property state. When filing a separate return, each spouse/RDP reports the following:

• One-half of the community income
• All of their own separate income