Community or Separate Income For RDPs
Understanding the difference between community income and separate income for registered domestic partners is important when it comes to filing taxes. The information provided here will help you determine how to divide your household's earned income for tax purposes.
IRS Publication 555 provides the following guidance for determining what income is community and which is separate income:
Community Income is generally income from:
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Community property.
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Salaries, wages, or pay for services while registered.,
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Real estate that is treated as community property under the laws of the state where the property is located.
Separate income is generally income from:
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Separate property. Separate income belongs to the partner who owns the property.