Tax Consequences of CA same sex marriage

[joanmcq]

Under the CA rules for registered domestic partners starting with the 2007 filing year, RDPs in CA and 'substantially similar' unions from other states file RDP/joint or RDP/separate in CA. The federal filing is different, and the partners will file as single/single or single/HOH as may qualify. What we thought would be up for discussion was whether MA married single sex couples would qualify as 'substantially similar' like a civil union from VT, CT or NJ would be. With marriages now allowed, I'm assuming MA marriages will be legal in CA too. Does CT recognize out of state civil unions, for example a couple from NJ or an RDP (but not married) couple from CA? Or would they have to re-register/ re-union in CT for recognition?

[joanmcq]

BTW, I've done quite a few of the RDP CA returns this year, since GLBT clients are a bit of a specialty of mine.

[DTS]

...since GLBT clients are a bit of a specialty of mine.

Seriously, what does GLBT stand for? Gay, Lesbian, Bisexual and Transsexual?

Dennis

[joanmcq]

Gay, lesbian, bisexual and transgendered (transgendered is the preferred term rather than transsexual)

[DTS]

Yes, Joan,

you are absolutely correct, it is transgender. My mistake. I have a busting headache right now and was not thinking clearly.

I try to be sensitive to others, but fall short sometimes.

Dennis

[erchess]

Someone in this thread

said that only two states recognize same sex marriages (MA and CA) and that the other 48 do not. Why does the "full faith and credit" clause of the US Constitution not require that a marriage that is set up validly under the laws of one state must be recognized by the other 49?

[Lion]

Ct

As far as I know, CT does NOT recognize marriage nor any other type of union that is not recognized for federal tax purposes except its own civil union. Now, for some reason, all my lesbian clients have been moving to FL or MA or to the cities like New Haven or going back to graduate school in other states and finding closer tax preparers or making no money and not needing a tax preparer... So, I haven't had to keep up on 2007 or 2008 CT law in this respect. Will have to research anew next season if clientele changes. If any of you get a CT client in this situation, part year or whatever, let me know and I'll make a few calls.

[joanmcq]

If they move to CA, their civil union should be recognized for CA tax purposes.

[Davc]

If they move to CA, their civil union should be recognized for CA tax purposes.

I wouldn't count on it. The CT Civil union is only for same sex couples and CA also allows Senior Shack Ups and Senior Roomates with no sexual relationship. I'm not sure the CT law qualifies as "substantially similar".

[joanmcq]

I guess that is one thing that could be litigated or clarified in the future.