Are community property laws taken into account in determining adjusted gross income (or modified adjusted gross income) for purposes of the dependent care credit, the child tax credit, the earned income credit, and the making work pay credit

Yes, community property laws must be taken into account in determining the adjusted gross income (or modified adjusted gross income) amounts for purposes of the dependent care credit, the child tax credit, the earned income credit, and the making work pay credit. This is specified in section 21(a) for the dependent care credit, section 24(b) for the child tax credit, section 32(a) for the earned income credit, and section 36A(b) for the making work pay credit.

Sources:
Publication 501 (2023)
Publication 503 (2023)
IRM Part 25. Special Topics. Chapter 18. Community Property. Section 2. Income Reporting Considerations of Community Property
Publication 555 (3/2020)
IRM Part 25. Special Topics. Chapter 18. Community Property. Section 1. Basic Principles of Community Property Law