Download this Paper Open PDF in Browser

Just a Matter of Fairness: Tax Consequences of the Revised Community Property Treatment of California Registered Domestic Partners

American Bar Association - Section of Taxation News Quarterly, Vol. 30, No. 2, Winter 2011

3 Pages Posted: 13 Jan 2011  

Francine J. Lipman

University of Nevada, Las Vegas - William S. Boyd School of Law

Rebecca J. Kipper

affiliation not provided to SSRN

Date Written: January 12, 2011

Abstract

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.

Keywords: California registered domestic partners, tax equality, marriage equality, same-sex couples, community property law

JEL Classification: J71, J78, K34, J12, H2, H24, D63

Suggested Citation

Lipman, Francine J. and Kipper, Rebecca J., Just a Matter of Fairness: Tax Consequences of the Revised Community Property Treatment of California Registered Domestic Partners (January 12, 2011). American Bar Association - Section of Taxation News Quarterly, Vol. 30, No. 2, Winter 2011. Available at SSRN: https://ssrn.com/abstract=1738809

Francine J. Lipman (Contact Author)

University of Nevada, Las Vegas - William S. Boyd School of Law ( email )

4505 South Maryland Parkway
Box 451003
Las Vegas, NV 89154
United States

Rebecca J. Kipper

affiliation not provided to SSRN ( email )

Paper statistics

Downloads
177
Rank
142,493
Abstract Views
806