Tax Rules for Domestic Partners


If you are a registered domestic partner or a legally married same-sex partner, you need to read this. The new IRS regulations concerning you require that you fle community property tax returns for 2010. Doing this might mean a substantial refund in taxes compared to the way you have been doing it in the past depending on your earnings. If you need to revise your tax returns from 2007 through 2009, it is possible but bear in mind the deadline to amend your 2007 tax returns is April 18.

There are certain tax preparation frms that specialize in fling amendments for 2007 tax returns by the deadline and fling extensions for 2010. This rule was actually issued in late May last year but its fling procedures have not been properly understood. Publication 17, which states on page 5, “A registered domestic partner in California, Nevada or Washington must report half the combined income earned by the individual and his or her domestic partner,” states the requirements of the ruling. But the corresponding ruling in Publication 555 that covers community property has not been updated as of January this year.

Please see full article below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Darrin Mish, Tampa Tax Attorney, The Law Offices of Darrin Mish, P.A. | Attorney Advertising

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