Taxpayer asks:
Hi
So glad found your blog
Can register domestic partner (not same sex) can they file MFJ state of California ?
Thanks!
Taxgirl says:
Normally I don’t field local and state tax questions but this is an exception since the answer is applicable to taxpayers in other states.
Under California law, as in a handful of other states, you can establish a domestic partnership. In California, domestic partners are defined as “two adults who have chosen to share one another’s lives in an intimate and committed relationship of mutual caring.” There are a number of requirements, including the filing of a Declaration of Domestic Partnership with the Secretary of State.
Traditionally, domestic partnerships were created to afford parity for single-sex couples (giving them the same kinds of benefits as married couples) but in the aftermath of DOMA repeal, there is less use for them. Still, they exist. In those states, including California, many of the same benefits still apply – except when it comes to tax.
Many states take the position that since the federal government does not recognize domestic partners as married individuals for federal tax purposes, those individuals who are in domestic partnerships may not file as married for state (or federal) purposes. However, for tax purposes in California, you may file as married on your state return but not on your federal return.
For federal purposes, you can choose from one of five filing statuses on a federal tax return:
- Single;
- Married Filing Jointly;
- Married Filing Separately;
- Head of Household; and
- Qualifying Widow(er) With Dependent Child.
For federal income tax status, marital status is determined by state law as of the last day of the calendar year. If you are married on December 31, you are considered married for the year.
If you’re not married because you were never legally married or you were legally separated or divorced according to the laws of your state, you can file as single (or head of household or qualifying widow(er) with dependent child, if applicable). That would include domestic partnerships – not married. 😉
(Author’s note: Answer has been corrected with respect to CA status only. I originally suggested that CA law now followed federal but a reader suggested that was not the right result. I decided to go straight to the source but my calls to the CA FTB were not returned. In the end, I relied on this CA pub, which downloads as a pdf.)
Before you go: be sure to read my disclaimer. Remember, I’m a lawyer and we love disclaimers.
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