Tax
Jun. 23, 2010
IRS Recognizes Registered Domestic Partners' Community Income
For the first time, the IRS recognizes same-sex couples as a unit for federal tax purposes. Clifford Davidson of Proskauer explores the consequences for California couples.
On May 5, 2010, in Chief Counsel Advice 201021050 (the "2010 Advice,") the Internal Revenue Service ruled that members of California Registered Domestic Partnerships (CRDPs) must, for tax years beginning after Dec. 31, 2006, each report one-half their community income on their respective individual federal returns. California domestic partners may, but are not required to, amend their returns to comply with the ruling. The 2...
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