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The Internal Revenue Service has issued Private Letter Ruling 201021048 with guidance for California registered domestic partners (RDPs).
Tags: domestic, federal, gay, partner, RDP, registered, Tax matters
The IRS Chief Counsel’s Office has issued updated guidance, CCA 201021050, the federal government recognizes community property rights of California registered domestic partners in earned income effective January 1, 2007. Therefore, one-half of the earned income of a partner should be reported on each partner’s federal income tax return, unless the RDPs execute an agreement opting out of community property treatment.
Tags: couple, domestic, gay, income, partners, RDP, registered, same, sex, Tax matters