For a couple filing "married filing separately" are there any tax implications in moving money from one spouse's bank account to the other's? Would the IRS see this as "income"? I spent a while searching the IRS publications as well as Google and didn't see any mention of this having any effect on taxes so I guess it's OK?
My spouse and I live abroad and file our taxes "married filing separately", because she is a non-resident with no US income. I am a US citizen, but have no income. The reason we want to transfer the money is because the way our separate accounts are setup it would be convenient to put some of her income in my US accounts.