Here's a piece of useful information about registered domestic partners and their tax filing status:
[Remember that registered domestic partners in California can either be a committed same sex couple or a committed opposite sex couple where one partner is 62 years or older.]
California State Controller
and Franchise Tax Board (FTB) Chair Steve Westly announced new changes in
California tax law ( L. 2006, S1827 (c. 802), eff. 01/01/2007) that gives
registered domestic partners the same tax filing status as married couples,
starting with tax year 2007. Click here for the press release.
Under current state and federal law, domestic partners use the single or head of household filing status. (California FTB News Release PR06:061, 10/24/2006.)
“California has recognized domestic
partnerships since 2003, but State tax laws have not,” Controller Westly said.
“This new law will ensure that domestic partners are given fair treatment by
getting the same filing status as their married counterparts.” L. 2006, S1827 (c. 802), eff.
01/01/2007 allows registered domestic partners to file their state tax
returns using either the “married filing jointly” status or “married filing
The new law takes effect for tax year 2007, which taxpayers will begin filing in January 2008, and does not impact federal tax law.