IRS Publishes Guidelines for Domestic Partners and Same-Sex Spouses

Misty A. Watson

By Misty A. Watson

The IRS has published guidelines for domestic partners in community property states and same-sex spouses in California.

Each year, many LGBT couples must complete two separate and completely different tax returns. For states recognizing same-sex marriage or allowing the registration of domestic partners, the couple may be able to file jointly for their state tax return. Then, due to the provisions of the federal Defense of Marriage Act, the couple must individually complete separate federal tax returns.

The IRS guidelines help with couples in which an individual may be eligible for head of household status and clarify that each member of the couple must file a separate tax return.

For more information, click here:Questions and Answers for Registered Domestic Partners in Community Property States and Same-Sex Spouses in California.”

Posted by Attorney Misty A. Watson. Watson’s practice focus is estate-related: planning, administration, and probate. She creates trusts, wills, financial, and health care powers of attorney, guardianships, and conservatorships.


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