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Additional community property information for same-sex spouses and registered domestic partners.

The IRS recently provided additional information to individuals who are subject to their state's community property laws. The questions and answers, available at, apply generally to same-sex spouses in California and to registered domestic partners in California, Nevada and Washington. The IRS has previously included some information on the treatment of community property in Publication 555, Community Property, for same-sex spouses in California and registered domestic partners in California, Nevada and Washington. These additional questions and answers address issues such as whether a registered domestic partner can use the head of household filing status and claiming a registered domestic partner as a dependent for purposes of the dependency deduction.
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Title Annotation:FTBNEWS
Publication:California CPA
Geographic Code:1U9CA
Date:Nov 1, 2011
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