Domestic Partners Calif

[S T]

Well this was an interesting email from the Calif Soc of Enrolled Agents, so will have to investigate further.

Dear CSEA/NAEA Members, Affiliates, Associates, and Prospective Members:

We know the last thing you want to do is think about Tax Season 2008, but there are new laws that you and your clients need to be aware of starting now!

Starting for the tax year 2007, registered domestic partners (RDPs) must file as married in California. Remember, this is the law in California and is not Federal Law. Under Federal law RDPs are not eligible to file joint tax returns. How is this going to work? Find out…

Here is a link for the registery http://www.ss.ca.gov/dpregistry/ and a link to FTB http://www.ftb.ca.gov/individuals/faq/dompart.html

I am sure we will receive additional info in the months to come.

Sandy

[jainen]

on and on

>>we will receive additional info<<

Another California law that is every bit as valid is the one that says you must use the same filing status on the California return as on the federal. Obviously an unmarried couple can not file as married on federal, but must file as married on the state! And the community property law now applies to registered domestic couples, and the federal requires you follow state law in that matter, so the single person must report 1/2 of partner's income on the federal too! And how are we supposed to treat an inherited IRA? The questions go on and on, and I'm sure the answers will too.

[George Boutwell]

Which Law Would That Be?

Another California law that is every bit as valid is the one that says you must use the same filing status on the California return as on the federal.

Maybe this one?

18521. (a) (1) Except as otherwise provided in this section, an
individual shall use the same filing status that he or she used on his or her
federal income tax return filed for the same taxable year. . . .

(d) Notwithstanding subdivision (a), registered domestic partners, as
described in Section 297 of the Family Code, who are registered as
domestic partners as of the close of the taxable year and who are
prohibited under federal law from filing a joint federal income tax return,
shall either file a joint state income tax return or separate state income tax
returns by applying the standards applicable to spouses who file separately
pursuant to Section 6013 of the Internal Revenue Code. . . .