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FAQ re: Tax Filing of RDP and Same-Sex Married Couples

Posted on August 29, 2013 at 6:50 PM

I have had questions posed to me regarding the filing of federal and statetaxes in light of both the DOMA development as well as today's statement by the U.S. Treasury.

Here are some answers:

Same-sex couples who are married will now be legally permitted to file their Federal tax returns as Married Filing Jointly. This applies ONLY to couples who are married. This does not apply to couples who are either Registered Domestic Partners or Civil Unions.

Previously, same-sex couples residing in a state that recognized Domestic Partnerships, like California, or Civil Unions could file their State taxes as Married Filing Jointly but were required to file their Federal taxes as single.

As of 2011, Registered Domestic Partners in a community property state, like California, were required to each report half the combined community income earned by the partners.  In addition to half of the community income, a partner who has income that is not community income was required to report that separate income.

Opposite sex Registered Domestic Partners are treated the same as same sex Registered Domestic Partners for tax purposes.

For more information regarding RDP tax filing click here to read my posting of September 27, 2011.

For additional assistance regarding the Federal Government’s current treatment of same-sex married couples for tax purposes either see my earlier post of this date or click here for the IRS website FAQ.

Rivka Israel, Esq.


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