Nev. Rev. Stat. » NRS: CHAPTER 123 - RIGHTS OF MARRIED COUPLES
Nevada Revised Statutes

Nev. Rev. Stat. § 123.190 (2026)

Earnings of either spouse appropriated to own use pursuant to written authorization of other spouse deemed gift

✓ current as of July 2026
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NRS 123.190  Earnings of either spouse appropriated to own use pursuant to written authorization of other spouse deemed gift.  When a spouse has given written authority to his or her spouse to appropriate to his or her own use the spouse’s earnings, the same, with the issues and profits thereof, is deemed a gift from one spouse to the other, and is, with such issues and profits, the latter spouse’s separate property.

      [15:119:1873; B § 165; BH § 513; C § 524; RL § 2169; NCL § 3369]—(NRS A 1973, 1036; 2017, 762)

COMMUNITY PROPERTY

     

Notes of Decisions
Cited in 7 cases, 1976–1997 · leading case: W. States Constr., Inc. v. Michoff, 840 P.2d 1220 (Nev. 1992).
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W. States Constr., Inc. v. Michoff, 840 P.2d 1220 (Nev. 1992). · cites it 2× “See NRS 123.190; NRS 123.220. The necessary result of today's judicial acceptance of "as-though" marriages and CPBA will be that married couples will automatically be controlled by community property laws unless they decide to "opt out"; whereas unmarried couples will now have…”
Forrest v. Forrest, 668 P.2d 275 (Nev. 1983). · cites it 2× “NRS 123.190. NRS 123.130 provides that all property of a spouse owned by him or her before marriage, and that acquired after marriage by gift, bequest, devise, descent, or an award for personal injury damages, with the rents, issues, and profits thereof, is separate property.”
Peters v. Peters, 557 P.2d 713 (Nev. 1976). “…effective only as between them. “2. A decree of separate maintenance issued by a court of competent jurisdiction. “3. NRS 123.190.””
Rodgers v. Rodgers, 887 P.2d 269 (Nev. 1994). “, NRS 123.190, .220; Cal. Fam. Code §§ 850 , 1500.”
Hardy v. United States, 918 F. Supp. 312 (D. Nev. 1996). · cites it 2× “Nev.Rev.Stat. § 123.190. Plaintiff Hardy does not claim the existence of any written agreement to maintain the separate property character of her and her husband’s earnings.”
Hardy v. Comm'r, 1997 T.C. Memo. 97 (Tax Ct. 1997). · cites it 2× “190 (1993). Spouses who are domiciled in a community property State like Nevada generally are required to report and pay tax on one-half of their community income, *116 United States v.”
Watts v. Comm'r, 55 T.C.M. 1747 (Tax Ct. 1988). · cites it 2× “Nevada law permits spouses to enter into either a written or oral agreement whereby subsequent earnings of either spouse will remain the separate property of the spouse earning the income.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.