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Income Splitting Barred to California Registered Domestic Partner

In a 2006 legal memorandum, the IRS concluded that the community property income-splitting rule allowed to California spouses does not apply to registered domestic partners, despite the California law (effective in 2005) that extended to registered domestic partners community property rights and virtually all other spousal rights and responsibilities. Thus, a California registered domestic partner must report all of his or her earned income from personal services. He or she cannot report on a separate federal return only one-half of the combined income of both partners, as he or she could if married. According to the IRS, domestic partners under the California law are not married and Supreme Court precedent allowing married couples in community property states to split income applies only to husbands and wives.

• 11/21/2009 - Direct Transfer From HRA to HSA

• 11/20/2009 - Reimbursed Cosmetic Surgery

• 11/19/2009 - COBRA Premium Reduction for Laid-Off Workers

• 11/18/2009 - COBRA Required Despite Other Coverage

• 11/17/2009 - Electing Immediate Tax on Restricted Stock

• 11/16/2009 - Tax Due on Option Exercise

• 11/15/2009 - Possible AMT Liability for ISO

• 11/14/2009 - Terrorist Attacks

• 11/13/2009 - Refund After Retroactive Military Disability Determination

• 11/12/2009 - Job-Related Injury or Illness

• 11/11/2009 - Is Sick Leave Tax-Free Workers Compensation?

• 11/10/2009 - Primary Purpose Determination

• 11/9/2009 - Charitable Split-Dollar Insurance

• 11/8/2009 - Repayments Exceeding $3,000

• 11/7/2009 - Penalty and Interest on Nonqualified Deferred Compensation

• 11/6/2009 - Law Violation Not Deductible

• 11/5/2009 - Earned Commissions Credited to Your Account

• 11/4/2009 - Tax on Assigned Contingent Fee

• 11/3/2009 - Tips Must Be Reported

• 11/2/2009 - Severance Pay Taxable

• 11/1/2009 - Recipients Taxed on Certain Gifts and Bequests From Expatriates

• 10/31/2009 - Departure Permit

• 10/30/2009 - Is 2009 Your First Year of Residency?

• 10/29/2009 - IRD Not Included on Decedent Final Return

• 10/28/2009 - Promptly Closing the Estate

• 10/27/2009 - Kiddie Tax May Apply to Investment Income

• 10/26/2009 - Special Separate Household Rule for Parent

• 10/25/2009 - Advantages of Head of Household Status

• 10/24/2009 - Possible Estate Insolvency

• 10/23/2009 - Reporting Income of Deceased Spouse

• 10/22/2009 - Unpaid Tax on Correct Return

• 10/21/2009 - Actual Knowledge Bars Relief

• 10/20/2009 - Deadline for Innocent Spouse Election

• 10/19/2009 - IRS Must Notify Non-Electing Spouse

• 10/18/2009 - Knowledge May Bar Innocent Spouse Relief

• 10/17/2009 - Income Splitting Barred to California Registered Domestic Partner

• 10/16/2009 - Nonresident Alien Becomes Resident

• 10/15/2009 - Election To File a Joint Return

• 10/14/2009 - Spouse in Combat Zone

• 10/13/2009 - Switching From Separate to Joint Return

• 10/12/2009 - Charity Reports Transfer Within Three Years

• 10/11/2009 - Split-Dollar Insurance Arrangements

• 10/10/2009 - Donating Vacation Home Use Not Advisable

• 10/9/2009 - Recapture of Deductions for Certain Fractional Interests

• 10/8/2009 - Appraisal Required

• 10/7/2009 - Donations of Personal Creative Works

• 10/6/2009 - Recapture of Deduction for Property Sold Within Three Years

• 10/5/2009 - Tangible Personal Property

• 10/4/2009 - Appraisal Fees

• 10/3/2009 - Long-Term Holding Period