Category:Domestic Partner

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This category will include discussions about federal tax issues facing domestic partners (same sex or not) / same-sex couples (married or not), including (but not limited to) those that have Registered Domestic Partner (RDP) status in California.

Note - discussions are manually categorized, so please be sure to also search for other discussions that might not yet have been categorized.

2010 CCAs and PLR:

Here is a nice analysis by Tkelly, pulled from a discussion that started not long after the CCAs were issued and periodically gets bumped (but otherwise is now outdated by the discussions from the 2010 filing season):

"The IRS guidance [in the CCAs] is in fact based on sound law and precedent. It is not surprising, however, that a tax professional with no legal training completely misses the point, and looks to the validity of the IRS guidance rather than the underlying law that guidance is based upon.

There is no federal common law of property. State law controls in the absence of a specific federal statute to the contrary. Therefore the IRS has finally come to the correct legal position that California community property controls for purposes of federal taxation (again, unless a statute exists specifically disregarding this). The authority may be found in two opinions of the Supreme Court of the United States, Morgan v. Commissioner 309 U.S. 78 (1940). and Aquilino v. United States, 363 U.S. 509. (1960). DOMA is irrelevant as in California the issue of community property is separate from, rather than dependent on, that of marital status."

Other relevant links:

  • The IRS Pub on CP has been recently revised:
  • Forms:
  • Form 8958 - Allocation of Tax Amounts Between Certain Individuals in Community Property States (form and instructions)

Software tips: In Lacerte, to efile with Single status and community property, you need to be sure that screen 3.1 has a selection in the part about "Income above represents: 1= Husband, 2 = wife."

Also note, discussions prior to May, 2010, relating to treatment of California community property may be superseded by the CCAs and PLR linked and discussed aboved, but those discussions may still be included in the list below.

Discussions that have been categorized here

Pages in category "Domestic Partner"

The following 57 pages are in this category, out of 57 total.


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