harry andJANICE WERE ALREADY DOMICILED IN NEVADA WHEN THEY MARRIED ON MARCH1,2011. DURING JANUARY AND FEBRUARY HARRY EARNED 3820, JANICE 2590. MARCH TO AUGUST, HARRY EARNED 12400, JANICE 9820. ON SEPTEMBER THEY CHANGED YHEIR DOMICILE TO SOUTH DAKOTA. DURING REMAINDER OF YEAR HARRY EARNED 8840, JANICE 6480. WHAT WAGES WOULD HARRY AND JANICE REPORT ON SEPARATE 2011 TAX RETURN 18890 20180 23770 25060 Solution they would report Harry (3820+12400+8840) 25060 Janice (2590+9820+6480) 18890 Harry would report $25060 Janice would report $18890 If any doubt please comment.