IRS declares that California’s domestic partners can now file using “community property”
IRS: California Registered Domestic Partners Can Split Income and Tax Withholding 50/50 Without Adverse Gift Tax Consequences
For tax years beginning before June 1, 2010, registered domestic partners may, but are not required to, amend their returns to report income in accordance with this CCA.
Priv. Ltr. Rul. 201021048 (May 5, 2010)
Chief Counsel Advice 201021050 (May 5, 2010)
Chief Counsel Advice 201021049 (May 5, 2010)
Portion of an article from TaxProf that examines a change to the way the IRS will treat Federal tax filings by California’s registered domestic partners. Previously, the IRS said that domestic partners were not allowed to follow the model of California’s state tax law where couples can report half of the combined income. (TaxProf Blog)
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