ISSUE:
California: Joint filing with a registered domestic partner
RESOLUTION:
Since civil unions have no federal legal status, the federal filing status is different than the California filing status, and wage income is defined differently.
Statutory differences between the Internal Revenue Code and California tax legislation require some additional steps when creating a California return.
To file a joint California return, complete these steps:
- To meet your federal tax obligation, each party must complete a federal tax return using one of these filing statuses:
- Single
- Head of Household
- Qualifying Widow(er)
You cannot file a federal return using the Married Filing Jointly or Married Filing Separately status.
To file jointly in California, you must be registered in California as a domestic partnership or have entered into a same-sex legal union, other than a marriage, that has been determined to be substantially equivalent to a California domestic partnership. - For your California return, you must decide whether you want to file a California return with a filing status of married/RDP filing jointly or married/RDP filing separately. In most cases, filing jointly works to your advantage.
- Complete another federal return with a filing status of either Married Filing Jointly or Married Filing Separately to use as a base for your California return. Do not file this return.
Note: The filing status you use should correspond to the filing status you want to use for your California return. - Complete your California return making sure, in the personal information section, to check the box titled "Registered Domestic Partner (RDP) - Special filing rules."
- You must file a paper return. Mail your return to:
Franchise Tax Board
P.O. Box 942867
Sacramento, CA 94267-0001
If you need assistance with this process, contact us at 1-800-HRBlock (1-800-472-5625). Our agents will be happy to assist you.
Article ID: 50184
Date Modified: 00:00:00
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