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 www.calcpa.org/RDPq&a, 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.