Just a Matter of Fairness: Tax Consequences of the Revised Community Property Treatment of California Registered Domestic Partners
Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
Rebecca J. Kipper
affiliation not provided to SSRN
January 12, 2011
American Bar Association - Section of Taxation News Quarterly, Vol. 30, No. 2, Winter 2011
This paper describes the federal tax treatment of California registered domestic partners (RDPs) historically and prospectively. In May 2010 the federal government issued guidance that materially revised the government's prior position of ignoring state law property characterizations and determined that 'the federal tax treatment of community property should apply to California registered domestic partners.' The paper discusses the tax implications of this guidance on registered domestic partners in California and other community property states as well as for the 18,000 same-sex married couples in California. The guidance moves RDPs closer to tax equality with opposite sex married couples in California. Nevertheless, the guidance leaves many questions unanswered.
Number of Pages in PDF File: 3
Keywords: California registered domestic partners, tax equality, marriage equality, same-sex couples, community property law
JEL Classification: J71, J78, K34, J12, H2, H24, D63Accepted Paper Series
Date posted: January 13, 2011
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