RDP Tax Filing Status
The State of California and the federal government have specific rules regarding the tax filing status of registered domestic partners (RDPs). Find the information you need to file properly below.
CA State
California enacted SB 1827 as law, beginning January 1, 2007, which requires (it is not elective) registered domestic partners (RDPs) to use the same filing status as married couples. Thus, they must use the married joint or married separate filing status for CA. If one RDP dies, the surviving RDP can file as married filing joint for the year the RDP dies if he or she does not enter into a new registered domestic partnership or marriage in that year. If the surviving RDP has a dependent child, that RDP may use the qualifying widow(er) status in the two years after the death.
Federal
The Federal tax system does not have an RDP status, and therefore, for Federal purposes an RDP cannot file a joint return and instead must file individually (but not married separate status). Chief Counsel Advice 201021050 has concluded that, for tax years beginning with 2007, a California registered domestic partner (RDP) is subject to the community property laws and therefore should report one-half of all community income, including compensation for personal services or income from property, on their federal tax return.
IRS Does Not Recognize RDPs as Married
Prior to its Obergefell ruling, the Supreme Court held in U.S. v. Windsor, (Sup Ct 6/26/2013) that limiting marriages to opposite-sex couples only was unconstitutional. After the Windsor ruling, the IRS, in Rev. Rul. 2013-17, made quite clear that its position is that persons in registered domestic partnerships, civil unions, or other similar formal relationships that aren't marriages under State law aren't considered as married or spouses for federal tax purposes.This position applies regardless of whether the individuals who’ve entered such relationships are of the opposite or same sex. Accordingly, they can't file federal tax returns using a married filing jointly or married filing separately status.
Head of Household
To qualify to use the head of household status under IRC Sec. 2(b), a taxpayer must provide more than half the cost of maintaining his or her household during the tax year, and that household must be the principal place of abode of the taxpayer's dependent for more than half of the tax year. Where registered domestic partners pay all of the costs of maintaining the household from community funds, each partner is considered to have incurred exactly half the cost, and, therefore, neither can qualify as head of household. Where one of the partners pays more than half by contributing separate funds, that partner cannot file as head of household if the only dependent is his or her RDP because a qualifying person must be a qualified child or related even if the partner is the taxpayer's dependent. (IRS Website FAQ No. 2 & 10)