A video decoding device receives an array of transform coefficients for a chroma component of video data. The video decoding device receives entropy encoded data representing the value of a split flag associated with the chroma component. The value of the split flag indicates whether the array of transform coefficients is divided into smaller transform blocks. The video decoding device determines a context for the entropy encoded data representing the split flag. The context is based on the value of a split flag associated with another component of video data. The video decoding device entropy decodes the data representing the value of the split flag based on the determined context using context adaptive binary arithmetic coding (CABAC). The luma and chroma components have independent residual quadtree (RQT) structures.