April 04, 2011
Taxation Alerts

New Tax Rules: Registered Domestic Partners
by Bridget McInerney Harris

California has applied community property rules for Registered Domestic Partners for state income tax purposes since January 1, 2007.  Beginning in 2010, the IRS now provides that community income and community deductions for RDPs are to be divided equally between both partner's federal income tax returns.  The IRS is allowing, but not requiring, California RDPs to amend their federal tax returns for calendar years 2007, 2008, and 2009.  April 15, 2011 may be the final date for amending a 2007 return if the return was filed on time.  RDPs are still not allowed to file joint federal income tax returns.  It is important to review your situation and the applicability of the law with your tax advisor. 

For more information, please click IRS Private Letter Ruling 201021048.

IRS Circular 230 Disclosure
To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

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