RDP Tax Dependency
In some cases, a registered domestic partner can claim his or her partner as a dependent for tax purposes BUT specific criteria must be met. These qualifications are detailed below.
A registered domestic partner can potentially be the dependent of his or her partner for purposes of the federal dependency deduction if (IRS Website - Q&A 11):
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that partner has gross income of less than the exemption amount $4,400 for 2022 ($4,300 for 2021) taking into account that each partner reports half of the community income of both;
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more than half of that partner's support for the year is provided by the person seeking the dependency deduction from separate funds; and
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other requirements for dependency are satisfied.
To satisfy the support requirement, more than half of an individual’s support for the year must be provided by the person seeking to claim the dependency. If a registered domestic partner’s (Partner A’s) support comes entirely from community funds, that partner is considered to have provided half of his or her own support and cannot be claimed as a dependent by another. However, if the other registered domestic partner (Partner B) pays more than half of the support of Partner A by contributing separate funds, Partner A may be a dependent of Partner B if they otherwise qualify.
Note: For 2018 through 2025, the federal deduction for a dependent’s exemption is suspended by the TCJA.